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建筑业在2016年5月1日正式从营业税时代进入增值税时代,理论上,增值税解决了营业税重复征税的问题,税负应该下降,但实际上建筑施工企业的税负反而有可能上升。另外,在在营改增的过渡阶段,财税[2016]36号文给建筑业在增值税下规定了两种计税模式:简易计税方法、一般计税方法,究竟选择哪种计税方法也成了困扰企业的难题。本文通过两个施工项目的数据对其各项成本情况进行研究分析,介绍了模型在实务中的应用,开展项目选择一般计税的可行性研究、各成本项目对税负的影响研究等。
On May 1, 2016, the construction industry officially entered the era of value-added tax from the business tax era. In theory, the value-added tax has solved the problem of double taxation of business tax and the tax burden should be reduced. However, the tax burden on construction enterprises may actually increase . In addition, during the transitional period of tax reform, Finance and Tax [2016] No. 36 stipulated to the construction industry two types of tax calculation modes under the VAT: simple tax calculation method, general tax calculation method, which tax calculation method to choose from Has also become a problem that plagued the business. Based on the data of two construction projects, this paper analyzes and analyzes the various costs, introduces the application of the model in practice, the feasibility study on general tax calculation of project selection, and the impact of various cost items on tax burden.