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营改增是我国改革财税体制的重点难点,在前期试点运行过程中成效显著积极,可见全面推开营改增试点显得意义重大。本文主要从建筑业入手研究,阐述营改增后建筑业按11%的税率征收增值税对该行业税率和实际税负、业务模式和经营管理、现金流、税务管理等方面的影响,从而从客观上对建筑企业面临全面营改增将采取的积极应对措施提出相关建议以供借鉴。
The reform of the camps is the key point of reforming the fiscal and taxation system in our country. The results of the pilot operation were remarkably positive. It shows that it is of great significance to push forward the reform and increase of camps in an all-round way. This article mainly studies from the construction industry, elaborates the impact of the VAT levied by the construction industry at a rate of 11% on the tax rate and actual tax burden, business model, operation and management, cash flow and tax administration in the construction industry after the VAT reform. Objectively put forward relevant suggestions on the positive measures to be taken by construction enterprises in the face of a comprehensive reform of the camp for reference.