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营业税改增值税(营改增)是目前我国税务政策实施推行的重要改革点,它也是国家继2009年实施增值税转型后的又一次税收制度突破。以它的结构性减税特性来看,营改增确实能够实现对目前企业增值税与营业税重复计税问题的有利消除,进而减小企业税负压力,促进企业经济结构的有利调整。所以本课题以建筑企业营改增为背景,主要为该行业在营改增新制度背景下提供发展应对措施,并重点分析建筑企业在营改增试点前后的具体税收筹划策略。
Business tax reform Value-added tax (business tax increase) is the implementation of China’s current tax policy to implement an important reform point, it is also the country following the 2009 tax reform after the implementation of a breakthrough tax system. In terms of its structural tax reduction features, the increase in the number of battalion increases can actually eliminate the current double taxation of business value added tax and sales tax, thereby reducing the tax burden on enterprises and promoting the favorable adjustment of the economic structure of enterprises. Therefore, this issue is based on the background of the camp-based business reform of construction enterprises, which mainly provides the development countermeasures against the background of the camp-reform system, and focuses on the tax planning strategies of the construction enterprises before and after the camp-reform pilot projects.