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随着营改增的不断深入与推广,建筑业、生活服务业及房地产业也于2016年5月1日迎来了税制改革的历史性转变,增值税抵扣链条在我国的货物销售和服务行业等实现了全覆盖。而建筑施工企业作为我国的重要支柱型产业,在迎来新的发展机遇的同时,也面临着改革所带来的巨大挑战,以往营业税时期的记账方法、税收筹划方法已经不再适应改革的浪潮。因此,本文将结合营改增的背景,探析建筑施工企业面临的税收风险和问题,并对其在税收筹划方面提出改善的建议。
With the continuous deepening of camp VAT reform and promotion, the construction industry, daily service industry and real estate industry also ushered in a historic shift of the tax reform on May 1, 2016. Value-added tax deduction chain in China’s goods sales and service The industry has achieved full coverage. As an important pillar industry in our country, building construction enterprises are faced with the huge challenges brought by the reform while usher in new opportunities for development. In the past, the methods of bookkeeping and tax planning in the period of business tax no longer adapted to the reform wave. Therefore, this article will combine the background of the camp to increase, explore the tax risks and problems facing the construction enterprises, and put forward suggestions on how to improve tax planning.