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2016年5月以来,我国建筑业被纳入营改增的试点范围内。在营改增环境下,纳税人的应税行为由缴纳营业税改为缴纳增值税。对于建筑行业来讲,此次税制改革取消了企业原来营业税和增值税并征的税制格局,改为统一征收11%的增值税。营改增的税制改革给我国建筑企业的管理和发展带来了巨大的冲击。税制结构的变化让建筑企业产生了一些新增的税务风险。本文结合营改增后建筑企业税务筹划办法对建筑企业的税务风险及其应对方法进行了进一步的探讨。
Since May 2016, China’s construction industry has been included in the scope of pilot projects to increase camp VAT. In the camp increase environment, the taxpayer’s tax behavior from the business tax to pay VAT. For the construction industry, the current tax reform canceled the original business tax and value-added tax and levy the tax structure, unified collection of 11% VAT. The reform of the tax reform by the camp has brought tremendous impact on the management and development of the construction enterprises in our country. Changes in the tax structure for construction companies generated some new tax risks. This article further discusses the tax risks of construction enterprises and their coping methods by combining the tax planning methods of construction enterprises after the camp-reforming and tax increase.