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经国务院批准,自2016年5月1日起,在全国范围内全面推开营业税改征增值税(以下称营改增)试点,建筑业、房地产业、金融业、生活服务业等全部营业税纳税人,纳入试点范围,由缴纳营业税改为缴纳增值税。企业根据《营业税改征增值税试点实施办法》、《营业税改征增值税试点有关事项的规定》、《营业税改征增值税试点过渡政策的规定》和《跨境应税行为适用增值税零税率和免税政策的规定》等相关政策文件实施缴纳增值税。J建筑公司认真学习政策内容,深入研究营改增实施细则实施后对建筑行业及对企业自身组织机构、业务模式、经营管理等方面带来的影响,制定出缴纳增值税的具体方案,根据已有详细方案执行,同时不断调整对照新政策下的纳税方案。
With the approval of the State Council, starting from May 1, 2016, a nationwide promotion of business tax to levy value-added tax (hereinafter referred to as VAT reform) pilot, all business tax in construction, real estate, finance, life service and other business tax People, included in the scope of the pilot, from the business tax to pay VAT. According to the provisions of the Measures for the Implementation of the Pilot Program for Changing Sales Tax into Value-added Tax, the Provisions on the Pilot Reform of Sales Tax into Value-added Tax, the Provisions on the Transitional Pilot Policy of Business Tax to VAT, and the Zero-value-added Tax And the provisions of tax-free policy "and other relevant policy documents to pay value-added tax. J Construction Company seriously study the contents of the policy, study in depth the implementation of the reform and increase the implementation of the construction industry and the enterprise’s own organization, business model, management and other aspects of the impact of the development of a specific program of payment of value-added tax, according to A detailed program implementation, while constantly adjusting the tax policy under the new policy.