论文部分内容阅读
2016年5月1日起,全国范围内全面推开营业税改征增值税(以下称“营改增”)试点,我公司(西安汇成自来水安装工程有限责任公司),为西安市自来水有限公司的全资子公司,主要从事管道工程施工、市政工程施工,现就“营改增”政策的实施对我司的影响谈一些体会。一、“营改增”对我公司的影响1、税负的变化根据对公司财务资料的分析:当工程材料金额大于工程总成本的47.6%时,选择一般计税方法,税负降低;
From May 1, 2016, a pilot project of converting business tax into value-added tax (hereinafter referred to as “business tax reform”) was launched nationwide. Our company (Xi’an Huicheng Tap Water Installation Engineering Co., Ltd.) Co., Ltd., a wholly owned subsidiary, is mainly engaged in pipeline construction, municipal engineering construction, is now on the implementation of the policy of “battalion change” to our company to talk about some of the implications. First, the “change by the camp to increase ” impact on our company 1, the tax burden changes According to the company’s financial information analysis: When the amount of engineering materials is greater than 47.6% of the total cost of the project, the general tax calculation method, the tax burden decreased ;