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自2012年1月1日起,“营改增”的税收改革政策开始在上海的交通运输业和部分现代服务行业进行试点。在此,建筑设计行业也归属于部分现代服务行业的范围之内。因此,本文立足于“营改增”实施这一背景,对建筑设计行业的税收管理进行科学的探析,通过该项改革政策的实际运用、税率等两个主要因素进行研究和分析,总结“营改增”政策对建筑设计企业税负负担的影响,从政府及企业自身的角度上,提出有效的相关措施来完善当前营改增中的税收管理体系。
From January 1, 2012 onwards, the tax reform policy of “increasing taxes and increasing taxes” began to be piloted in Shanghai’s transportation industry and some modern service industries. Here, the architectural design industry also belongs to the scope of some modern service industries. Therefore, based on the implementation of this principle, this paper conducts a scientific analysis of the tax administration in the architectural design industry, and conducts a research and analysis through two major factors: the practical application of the reform policy and the tax rate. From the perspective of the government and enterprises themselves, we propose effective measures to improve the tax administration system in the current tax reform.