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2012年1月1日,营业税改增值税的试点方案在我国上海正式推行,征收营业税的部分行业改征增值税已成税制改革的重要趋势。作为我国社会经济的中流砥柱之一,建筑企业营业税改增值税已是离弦之箭,对该改革的应对措施关乎到企业能否解决行内劳务的减税、重复征收增值税和营业税所产生的问题。因此,本文就建筑业营改增后财务工作受到的影响进行了探讨并提出了相应解决措施。
On January 1, 2012, the pilot program of changing the sales tax to VAT was officially launched in Shanghai, China. Some industries that levy sales tax have already become the important trend of the tax reform. As one of the mainstay of our country’s social economy, the tax on VAT for construction enterprises has been the culprit. The response to this reform is related to whether the enterprises can solve the tax relief for in-service labor and repeatedly raise VAT and sales tax . Therefore, this paper discusses the impact of the construction business after the increase of financial work and put forward corresponding solutions.