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建筑业实行营业税改征增值税,还存在很多问题:缺少正规发票导致进项税额偏小,不能确定劳务分包单位是否缴纳增值税,不能确定存量资产所包含增值税进项税额能否从销项税额中抵扣,异地工程如何纳税等。不仅可以完善商品增值链和增值税制度,还有利于解决建筑企业重复纳税等问题。建筑业实行营改
There is still a lot of problems with the implementation of the business tax reform levy VAT: the lack of formal invoices lead to a small amount of input tax, can not determine whether the labor subcontractor to pay VAT, VAT assets included in the amount of VAT can not be included in output tax In the deduction, how to pay taxes and other projects. Not only can improve the commodity value-added chain and value-added tax system, but also help solve the problem of repeated tax payments and other construction companies. Construction and implementation of the reform