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“营改增”政策全面实施后,建筑施工企业由营业税纳税主体变为增值税纳税主体,这对建筑施工企业产生了深远的影响,会给建筑施工业带来税务风险上升、企业利润下降的不利影响,特别是在建筑施工项目中,原材料采购成本占施工总成本的比例非常高,降低材料采购成本对于企业意义重大。基于此,本文将立足建筑施工企业,对“营改增”政策实施后控制采购成本追求利润最大化的采购策略展开论述,希望为建筑施工企业纳税筹划提供帮助。
After the full implementation of the policy of “Changing Camps and Increasing Enterprises”, the construction enterprises changed from the main body of business tax to the main body of value-added tax, which had a profound impact on construction enterprises and brought a tax risk to the construction industry. The profit of enterprises In particular, in construction projects, the proportion of procurement costs of raw materials in the total construction cost is very high. It is of great significance to enterprises to reduce the cost of material procurement. Based on this, this article will be based on construction enterprises, the implementation of “business to change ” policy to control procurement costs to maximize profit after the procurement strategy discussed, hoping to help construction companies tax planning.