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2011年11月中旬,我国出台关于营业税改征增值税的相关方案,拉响了我国税制改革的帷幕,这一税务改革顺应了市场经济发展的要求,优化了税务体系和税收结构。我国的“营改增”采取了选择部分地区和部分行业试点进行的方式,试点实施的四年多时间里,我国累计减税6000多亿元,营改增工作有序开展,试点实施推向各个领域。建筑企业属于我国支柱型企业,在促进地方经济发展、安置人员就业等方面具有十分重要的作用。2016年2月,住建部发布通知,明确建筑业的增值税税率为11%,要求各部门在2016年4月底前完成计价依据的调整准备工作。据了解,2016年5月1日以后,包含建筑业在内的四大行业,将全面实现“营改增”。文章从营改增知识内容解析出发,对营改增的意义及对建筑企业的影响展开探讨,在营改增给建筑企业带来的挑战方面提出一点应对策略,以期能为建筑企业更好的适应营改增助力。
In mid-November 2011, China released the relevant proposal on changing sales tax into value added tax and sounded the curtain of tax reform in our country. This tax reform complied with the requirements of market economy and optimized the tax system and tax structure. In the past four years and more, the total amount of tax cuts in our country was more than 600 billion yuan. The reform of the camps and the increase of the camps were carried out in an orderly manner and the pilot implementation was carried out To all areas. Construction enterprises belong to the pillar enterprises in our country and play an important role in promoting the development of local economy and employment of resettlement workers. In February 2016, the Ministry of Housing and Urban-Rural Development issued a notice clarifying that the VAT rate for the construction industry was 11% and required all departments to complete the readjustment and preparation of the valuation basis by the end of April 2016. It is understood that after May 1, 2016, the four major industries including the construction industry will fully realize the “business reform”. Based on the analysis of the contents of the reform of the camp, the article discusses the significance of the camp reform and the impact on the construction enterprises, puts forward some countermeasures in the challenge of the battalion reform to the construction enterprises, in the hope of better for the construction enterprises Adapt to the camp to increase assistance.