论文部分内容阅读
当前,参`随着我国的税制改革和政策完善深入推进,特别是以“营业税改增值税>”为标志的新一轮的税制改革已经启动,建筑业也在这一税制改革的试点范围内。本文通过对新的增值税制度与现行营业税制度之间的差异比较,对在新的增值税制度下施工企业涉税业务(销项:应税收入;进项:成本费用)内容进行深入分析,面对企业涉税风险因素,提出加强企业内部管理,积极筹划应对,以达到降低税负,实现利润最大化的目标。
At present, with the reform of China’s taxation system and policies, the reform of the tax reform has been launched. In particular, the reform of the tax system marked by the “business tax reform” has started. The construction industry is also in the pilot phase of the tax reform Range. This article through the new value-added tax system and the current difference between the business tax system, under the new value-added tax system of construction enterprises tax-related business (sales: taxable income; income: costs) content in-depth analysis of the surface The tax-related risk factors for enterprises, proposed to strengthen internal management, and actively planning and response, in order to achieve the goal of reducing the tax burden and maximize profits.