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自2016年5月1日起,建筑业等四大行业被纳入“营改增”试点范围。由于建筑工程中普遍存在甲供材情况,使得建筑企业可抵扣的增值税进项税额大幅减少,企业税负增加。国家税务总局对此允许甲供工程中的建筑企业综合运用“简易计税”与“差额计税”两种计税方法,从而减免企业税负。由此产生了不同计税方法下的税务差异问题。本文旨在对甲供工程中“一般纳税方法”、“简易计税”的税负平衡点进行研究,从自身测算税负、发包商测算税负和合并测算税负三个方面进行税务筹划。
Since May 1, 2016, the four major industries such as construction industry have been included in the scope of “pilot camps reform”. Due to the prevalence of construction projects in a supply situation, making the construction enterprises can deduct VAT input tax significantly reduced the corporate tax burden. For this purpose, the State Administration of Taxation allows A construction enterprises in the project to comprehensively apply the two methods of tax accounting, “simple taxation” and “differential taxation,” so as to reduce the tax burden on enterprises. As a result, tax differences under different tax methods have been raised. The purpose of this paper is to study the tax burden balance of “General tax payment method” and “Simple tax calculation” in the project of “A”, from the three aspects of tax burden calculation, tax calculation by the contractor and tax consolidation Tax planning.