“营改增”对建筑企业纳税筹划的影响

• 作 者: 嵇兆林
• 机 构: 江苏润扬建设工程集团有限公司,
• 出 处: 财经界(学术版)
• 发表日期: 2017年20期
• 关键词: 营改增 建筑企业 纳税筹划 影响 策略

随着国家对“营改增”政策的调整,多数建筑企业也开始转变经济模式,以抵消“营改增”对建筑企业纳税筹划的影响。与此同时,建筑企业需紧抓现有资源,结合自身经营模式,使其更好适应税收政策,保证经济效益。下面,本文从“营改增”对企业纳税筹划影响角度出发,总结优化建筑企业纳税筹划的有效策略。

As the state adjusted the policy of “increasing revenue from tax increase,” most construction companies began to shift their economic models to offset the impact of “increasing revenues from tax increases” on tax planning of construction enterprises. At the same time, the construction enterprises need to grasp the existing resources, combined with their own business model to enable them to better adapt to tax policies to ensure economic efficiency. In the following, this article from the perspective of “business to increase ” impact on corporate tax planning, summed up the effective strategy of optimizing construction enterprises tax planning.