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增值税是指以商品的生产流通和劳务活动中的各个流转环节的额外增值款项为征税的对象所征收的一种拥有税负转嫁功能的间接性税务。根据国外实施增值税后产生的效果吸取经验,结合我国近十几年实施的增值税的实际情况,依据增值税的增收在不断扩大,对建筑安装企业改征增值税,主要原因是这各行业在增值税这个方面是不可缺少的环节。
Value-added tax refers to an indirect tax that is taxed by the object of taxing the additional value added of all the circulation links in the production and distribution of commodities and labor services. According to the experience of foreign countries after the implementation of value-added tax lessons learned, combined with the actual situation of China’s implementation of value-added tax in the past decade or so, based on the continuous increase of value-added tax revenue, VAT on construction and installation enterprises, mainly due to the various industries In the aspect of value-added tax is an indispensable link.