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进入二十一世纪以来,伴随着社会经济的高速发展,国家在许多行业的政策也随着慢慢变化。营改增是营业税改增值税的简称,是国内最新制定和施行的税务政策中重要的改革点,也是在我国自2009年实施增值税转型后的又一个税收制度的伟大突进。从营改增的结构性减税的特征方面来看,其政策确实可以实现对目前企业增值税和营业税重复计税的问题的消除,从而能够减少小企业的税务压力,增强企业的经济结构调整能力。本文通过对目前建筑企业营改增的应对措施的分析,以及建筑企业营改增的税收策划的计划,从而来为该行业在新的税收制度下提供更好的发展措施建议,并重点分析建筑企业应当采取的税收策划的研究。
Since entering the 21st century, along with the rapid social and economic development, the policies of the state in many industries have slowly changed. VAT reform is a short form of the VAT reform on business tax. It is an important reform point in the tax policy newly formulated and implemented in China. It is also a great breakthrough in another tax system after the implementation of the VAT reform in our country in 2009. In terms of the characteristics of the structural tax relief provided by the camp, its policy can indeed eliminate the current problem of double taxation of value-added tax and business tax, so as to reduce the tax pressure on small-sized enterprises and enhance the economic restructuring of enterprises ability. Based on the analysis of the current measures to increase the number of construction enterprises and the planning of tax planning for the construction enterprises, this article will provide suggestions on better development measures for the industry under the new tax system and will focus on building Tax planning should be taken by enterprises.