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2016年3月23日,财政部、国家税务总局下发《关于全面推开营业税改征增值税试点的通知》,自2016年5月1日起,在全国范围内全面推开营业税改征增值税试点,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。自此,我国营改增全面扩围,营业税退出我国税收历史舞台。在此背景下,对于供应商及材料种类“散、杂、小”特点突出的建筑行业而言,营改增对企业的税务管理提出了更高的要求。本文从营改增对建筑行业的总体影响入手,提出税务管理的主要目标,进而阐述营改增后工程建设项目涉及的主要问题与税务处理,最后提出营改增后工程建设项目税务管理的主要措施。
On March 23, 2016, the Ministry of Finance and the State Administration of Taxation issued the Circular on Piloting the Business Tax Reform and Levy of Value-added Tax in an all-round way. Since May 1, 2016, the business tax reform and value-added Taxpayers, construction industry, real estate, financial services, living services and other business taxpayers all included in the scope of the pilot, from paying sales tax to pay VAT. Since then, China’s camp expanded its business expansion comprehensively, and the sales tax has been withdrawn from China’s tax history stage. In this context, for the construction industry where suppliers and material types have prominent features of “scattered, mixed and small”, the reform of the taxation increases the tax administration of the enterprise. This article starts from the overall impact of the VAT reform on the construction industry, puts forward the main objectives of tax management, and then elaborates the main problems and tax treatment involved in the construction project after the VAT reform. Finally, Measures.