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从2012年1月1日开始,国家税务总局在部分地区部分行业开始试行营业税改征增值税(以下简称营改增),历时三年,取得成效,也积累了经验。从2016年5月1日起,在全国范围内全面推开营改增试点,将建筑业、房地产业、金融业、生活服务业等全部营业税纳税人,纳入试点范围,由缴纳营业税改为缴纳增值税。由于水利监理服务企业的特殊性,营改增对其经营管理、财务管理等方面影响较大,本文在分析营改增对监理服务企业影响的基础上,提出有针对性的改进措施。
From January 1, 2012 onwards, the State Administration of Taxation has started trial implementation of the business tax reform levy value-added tax (hereinafter referred to as the “camp VAT reform”) in some industries in some areas, which lasted three years and achieved fruitful results. From May 1, 2016, the Pilot Reform Camp will be rolled out across the country in an all-round way to include all business taxpayers in the construction, real estate, finance and living services sectors in the scope of the pilot project, and pay the sales tax instead VAT. Due to the particularity of water conservancy supervision service enterprises, Yingzengzeng has great influence on its operation and management, financial management and other aspects. Based on the analysis of the impact of Yingzengzeng on supervision service enterprises, this paper puts forward some targeted improvement measures.