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全面实施“营改增”以来部分建筑施工企业税负不降反升,究其根本原因,是其成本结构中进项可抵扣比例较低所致。本文简要分析了抵扣比例较低的原因,并据此提出了建筑施工企业在税改新环境下的应对措施。
Since the full implementation of the “tax reform”, the tax burden of some construction enterprises has risen without any increase or decrease. The root cause is the low proportion of the deductible revenue in the cost structure. This article briefly analyzes the reasons for the low proportion of deduction, and accordingly puts forward the building construction enterprises in the new environment of tax reform measures.