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随着经济的发展,税制体制改革也在紧锣密鼓地展开着,尤其是当前的“营改增”项目做为税制改革中的一个重要的举措,改变了我国税收结构的框架,为促进我国的结构性的减税,推动经济的发展起着重要的作用。自2014年6月1日起,现已将原营业税范围的交通运输业(含铁路运输)、部分现代服务业以及邮电通信业都纳入营改增业务范围中。而对于建筑业,虽然目前暂时没有列入营改增的范围,但建筑业做为国民经济发展中的重要产业支柱之一,因其经营业务复杂,既有营业税的劳务,也涉及到增值税的货物,尚在营改增的筹划范围之内。本文就未来的营改增后对建筑业的项目的影响做出一些探析。
With the development of economy, the reform of the tax system is also being carried out in full swing. In particular, the current project of “increasing, increasing, and increasing tax revenue” as an important measure in tax reform has changed the framework of China’s tax structure and promoted the development of our country Structural tax cuts, promote economic development plays an important role. Since June 1, 2014, the transportation business (including railway transportation), part of modern service industry and post and telecommunication industry under the scope of the original sales tax have been included in the scope of business expansion and business operation. As for the construction industry, though it is not included in the current scope of the VAT reform temporarily, the construction industry is one of the important industrial pillars in the development of the national economy. Because of its complex business operations, it has both sales tax services and value added tax Of the goods, is still planning to increase the scope of the camp within. This article makes some analysis on the impact of the future battalion changes on the construction projects.