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在城市供水服务过程中,涉及到许多服务、工程项目,如水表安装、管网铺设、旧管网改造、二次供水改造、公用设施配套建设、维修服务费等,这些项目都涉及到从建筑业或服务业发票改开增值税发票。税率的变化,纳税方式的变化为企业带来诸多风险,如税负的增减、收入、成本的变动,先行垫付税额导致的资金压力增大等。面对税制改革,企业不但要转换思路,更要从被动接受变为主动适应。
In the process of urban water supply service, many services and projects are involved, such as installation of meter, laying of pipe network, transformation of old pipe network, reconstruction of secondary water supply, construction of utility facilities and maintenance service fee, Industry or service invoice VAT invoice. Changes in tax rates and changes in tax payment methods bring many risks to the enterprise, such as changes in tax burden, changes in income and costs, and increased funding pressure due to tax advance payments. In the face of tax reform, enterprises should not only change their thinking, but also change from passive acceptance to active adaptation.