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近年来,我国在税收政策方面进行了相应的改革与更新,尤其体现在营业税改增值税的税收政策方面。现阶段,营改增的税收政策在我国的税收体制中占据重要的地位。营改增税收政策的深入实施在一定程度上为企业减轻了负担,为企业的内部发展带来了活力与生机,同时也刺激了企业的经济发展与内部的产业结构优化,有效促进了企业的进一步发展。虽然在建筑企业未出现相应的营改增试点,但应提前进行营改增的实施准备,积极应对营改增对建筑企业的影响,科学合理的制定纳税筹划,有效应对营改增带来的负税问题。
In recent years, China has carried out the corresponding reform and renewal of the tax policy, especially reflected in the tax policy of the business tax reform of value added tax. At this stage, the tax policy of increasing VAT revenues occupies an important position in China’s tax system. The deepening implementation of the policy of tax increase and tax reform by the battalion has lessened the burden on enterprises to a certain extent, brought vitality and vitality to the internal development of enterprises, and at the same time stimulated the economic development of enterprises and the optimization of the internal industrial structure, which effectively promoted the development of enterprises Further development. Although there is no corresponding pilot increase in construction enterprises, it should be readjusted in advance to carry out the preparation for the camp, and actively respond to the camp to increase the impact on construction enterprises, scientific and rational development of tax planning to effectively deal with the VAT reform Tax problems.