营改增对施工企业财务工作的影响

• 作 者: 孟桂琴
• 机 构: 山西省煤炭工业厅煤炭资源地质局,
• 出 处: 企业改革与管理
• 发表日期: 2016年24期
• 关键词: 营改增 施工企业 财务工作 影响

“营改增”是将企业的营业税改成增值税,其主要是为了将企业的在货物及劳务中的税制进行改革,不仅能够有效的减轻企业的税收负担,改善建筑行业近年来严重的重复征税的现象,同时还能够有效的帮助现代服务行业更好更快的发展。“营改增”的改革是我国税制改革历史中的一项重大的举措,建筑行业必须充分的意识到增值税改革对于我国的结构性减税而言具有极其重要的意义。因此建筑企业的财务部门需要积极的配合“营改增”的税制改革工作,做出相应的应对措施。

“Business tax increase ” is the business tax into a value-added tax, which is mainly to the enterprise in the goods and services in the tax reform, not only can effectively reduce the tax burden on enterprises to improve the construction industry in recent years, serious The phenomenon of double taxation, but also can effectively help the modern service industry better and faster development. The reform of “increasing taxes and increasing profits” is a major move in the history of China’s tax reform. The construction industry must fully realize that the reform of value added tax is of great significance to China’s structural tax cuts. Therefore, the finance department of a construction enterprise needs to actively cooperate with the reform of the tax system of “reforming the battalion and increasing taxation” and make the corresponding countermeasures.