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“营改增”税制改革是我国进行结构性减税,避免重复征税,完善增值税抵扣链条的重要举措。在交通业、铁路运输业、邮政服务、电信业等先后作为“营改增”试点后,作为国民经济中的支柱产业建筑业也于2016年5月1日全面纳入到增值税的增收范畴。然而,在推进建筑业实施“营改增”的过程中,企业将面临诸多挑战和问题,本文将着重分析“营改增”后对建筑业带来的影响究其原因,并给出相对应的降低企业税负的建议措施。
Tax reform “is an important measure for our country to carry out structural tax cuts, avoid double taxation, and improve the VAT deduction chain. As a pillar industry in the national economy, the construction industry of transportation, railway transportation, postal service and telecommunications industry successively became the pillar industries in the national economy after the pilot project of ”reforming the battalion and increasing profits“ was also fully included in the VAT on May 1, 2016 category. However, enterprises will face many challenges and problems in advancing the construction industry’s implementation of the ”tax reform“ and this article will focus on the analysis of the impact on the construction industry after the ”tax rebate", and Give the corresponding measures to reduce corporate tax burden.