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2016年5月起,在全国范围全面推开营改增试点,将建筑业纳入营改增试点,这是我国自1994年分税制改革以来财税体制的又一次重大变革。开启结构性减税模式,有利于进一步完善我国的税制结构。长期看来,营改增后随着企业加强管理、税收成本降低,但短期内对企业利润、税收管理还是带来了极大影响。建筑业营改增后企业税务管理将从松散向规范化转变,税收会计核算也由简易向复杂转变。本文从营改增后建筑施工企业税务管理变化入手,剖析了发生转变的原因并提出了相应的解决措施,为施工企业尽快适应营改增纳税要求,降低税负,减轻税改冲击提供借鉴。
Since May 2016, the Pilot Reform Project has been pushed round the country and the construction industry has been included in the reform of the camp. This is yet another major change in our fiscal and taxation system since the tax-sharing reform in 1994. Opening the structural tax reduction model is conducive to further improve China’s tax structure. In the long run, with the strengthening of management and the reduction of tax costs as a result of the increase of battalions, the short-term impact on corporate profits and tax administration has been greatly affected. After the increase of construction business tax management of enterprises will shift from loose to standardized, tax accounting changes from simple to complex. This article starts with the tax management changes of construction enterprises after the increase of camps, analyzes the reasons for the changes and puts forward the corresponding solutions, which can be used as a reference for construction companies to adapt to the tax increase, tax reduction and tax reform as soon as possible.