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根据财政部、国家税务总局《关于全面推开营业税改征增值税试点的通知》(财税〔2016〕36号),建筑业自2016年5月1日起纳入营业税改征增值税(以下简称“营改增”)试点范围。营改增是一次重要的结构性减税改革,对建筑施工企业产生了重要的影响。在建筑营改增的背景下,施工企业选择最优的设备租赁方案,降低机械租赁成本和机械使用费,对降低施工企业成本是一条行之有效的途径。本文就营改增后,建筑施工企业如何降低机械租赁成本进行了一系列的深入探讨。
According to the Circular of the Ministry of Finance and the State Administration of Taxation on the Pilot Launch of the Business Tax Reform and Levy of Value-added Tax (Cai Shui [2016] No. 36), the construction industry shall incorporate the business tax reform levy value-added tax (hereinafter referred to as the “ ”Camp change") pilot range. Camp reform is an important structural tax reform that has had a significant impact on construction enterprises. Under the background of the increase of construction camps, construction enterprises choose the optimal equipment lease scheme to reduce the mechanical lease cost and mechanical use fee, which is an effective way to reduce the cost of construction enterprises. This article on the camp after the increase, how to reduce the cost of construction machinery construction enterprises conducted a series of in-depth discussions.