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2016年3月23日,财政部、国家税务总局正式下发了《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》(财税【2016】36号文件),规定自2016年5月1日起,在全国范围内全面推开营业税改征增值税(以下称营改增)试点,建筑业、房地产业、金融业、生活服务业等全部营业税纳税人,纳入试点范围,由缴纳营业税改为缴纳增值税。本文对建筑施工企业(以下简称施工企业)在营改增前后的财务核算差异进行了分析和探讨。
On March 23, 2016, the Ministry of Finance and the State Administration of Taxation formally issued the Circular of the State Administration of Taxation of the Ministry of Finance on Pilot Launch of the Business Tax Reform and Levy of Value-added Tax (Cai Shui [2016] No.36) May 1, the nationwide comprehensively open the business tax reform levy value-added tax (hereinafter referred to as the camp change) pilot, construction, real estate, finance, living services and other business taxpayers, included in the scope of the pilot, from Turn business tax into pay VAT. This article analyzes and discusses the differences of financial accounting before and after the construction of construction enterprises (hereinafter referred to as construction enterprises).