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2016年建筑业被放入“营改增”的试点范畴,所以了解营业税改征增值税后对建筑行业的税负产生什么样的影响很有必要。本文首先对中小型建筑企业以及“营改增”的基本概念做了说明,在“营改增”效应分析的基础上分析了“营改增”对中小型建筑企业税负的影响以及“营改增”的必要性。然后在对安徽省某建筑安装工程公司调查的基础上,通过对该公司2015年相关的财务数据分析,计算“营改增”前后税负变化。最后在剖析中小型建筑企业税负增加原因的基础上提出了相关建议。
In 2016, the construction industry was put into the pilot category of “business tax reform”. Therefore, it is necessary to understand the tax burden on the construction industry after business tax levied on VAT. This paper first explains the basic concepts of small and medium-sized construction enterprises and “business tax reform”, analyzes the effect of “business tax reform” on small and medium-sized construction business tax on the basis of “business tax reform” effect analysis The negative impact and the necessity of “increasing the number of battalions and increasing the number of battalions”. Then on the basis of a survey of a construction and installation engineering company in Anhui Province, through the analysis of the financial data of the company in 2015, we can calculate the change of tax burden before and after the change of “Yingzengzeng”. Finally, the author analyzes the reasons for the increase of tax burden on small and medium sized construction enterprises and puts forward some suggestions.