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企业受营改增影响最大的是人工支出,也就是劳动者报酬,这部分占总产值的比重已经达到20%~30%,且企业管理越规范、规模越大,人工支出占比越高,但目前这块无法取得进项税发票。除了上述原因外,开发商直接采购的建筑材料、固定资产折旧和设备租金、地方材料和辅助材料等理论上可抵扣进项税的部分,建筑企业往往
The biggest impact of the business expansion is artificial labor, which is the remuneration of workers, this part of the total output value has reached 20% to 30%, and the more standardized business management, the larger the scale, the higher the proportion of manual expenditure, But this piece can not get the input tax invoice. In addition to the above reasons, the direct purchase of building materials by developers, depreciation of fixed assets and equipment rental, local materials and supporting materials, such as the theoretical part of the deductible input tax, construction companies tend to