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营业税改增值税试点方案于2012年1月1日开始在上海拉开序幕。本次税改的目的主要是建立健全现代服务业,合理设置税制要素,改革试点行业总体税负不增加或略有下下降,基本消除重复纳税。交通运输业、建筑业、邮电通信业、现代服务业、文化体育业、销售不动产和转让无形资产,原则上适用增值税一般计税方法。建筑业营业税改增值税已是箭在弦上。本文就营业税改增值税对建筑施工企业的利弊做以下探讨。
Business tax reform VAT pilot program on January 1, 2012 kicked off in Shanghai. The purpose of this tax reform is to establish and improve the modern service industry and set the tax system elements reasonably. The overall tax burden in the reform pilot industries will not increase or slightly decrease, basically eliminating double taxation. Transport, construction, post and telecommunications, modern service industry, culture and sports industry, sales of real estate and the transfer of intangible assets, in principle, the general VAT valuation method. Construction tax rebate business tax is already on the upgrade. This article discusses the pros and cons of building construction enterprises by changing sales tax to value added tax.