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2016年3月底财政部、国家税务总局联合下发财税[2016]36号文件,自2016年5月1日起,在建筑业、房地产业、金融业、生活服务业这四大行业内全面推行营业税改征增值税试点。本文作者在通过在当地国税局一段时间的实践学习和在数家建筑企业的走访调查,从这次改革政策对建筑业的具体影响出发,了解营业税改增值税后相关企业对应的改革措施并通过所学为建筑业提出建议。
By the end of March 2016, the Ministry of Finance and the State Administration of Taxation jointly issued Cai Shui [2016] No. 36 Document. Since May 1, 2016, the four industries including construction industry, real estate industry, financial industry and daily life service have been fully implemented Business tax reform levy VAT pilot. Based on the practical study conducted by the local Internal Revenue Service for a period of time and the investigation of several construction enterprises, the author of this paper, starting from the concrete impact of this reform policy on the construction industry, and through the relevant reform measures after the VAT reform of business tax, What to learn for the construction industry to make recommendations.