论文部分内容阅读
增值税和营业税是最为重要的两个流转税税种,基本涵盖中国所有企业和行业,“营改增”影响之大毋庸置疑。“营改增”政策的推行使建筑施工企业减少重复征税压力,理论上可以降低纳税成本,但由于建筑业所处的环境以及行业特点的影响,造成建筑企业存在税负比例过高、进项税额抵扣不充分、增值税发票难以有效取得等相关问题,目前“营改增”对建筑业来讲可以说机遇与困难同在,挑战和发展并存。
Value-added tax and business tax are the two most important types of turnover tax, which basically cover all enterprises and industries in China. There is no doubt that the impact of “business tax reform and increase” will not be questioned. The implementation of the policy of “Changing Camps to Increase Taxes” will reduce construction enterprises’ repeated pressure on taxation and theoretically reduce the cost of taxation. However, due to the environment and characteristics of the industry, the tax burden on construction enterprises is too high , Insufficient input tax credit, difficulties in obtaining valid VAT invoices and other related issues. At present, “business reform and increase” can represent both opportunities and difficulties in the construction industry, with both challenges and developments coexisting.