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2016年,中华人民共和国财政部和中华人民共和国税务总局联合发文《关于全面推开营业税改增值税试点的通知》,文件号财税[2016]36号,通知中明确规定建筑业将推广实行增值税,税率为11%。“营改增”能减少重复纳税,对建筑企业而言既是机遇也是挑战。在实行初期,部分建筑企业税负增加,文章阐述了部分企业税负增加的原因并提出一些应对建议。
In 2016, the Ministry of Finance of the People’s Republic of China and the State Administration of Taxation of the People’s Republic of China jointly issued the Circular on Pilot Launch of Business Tax Reform VAT in an all-round way, document No. Cai Shui [2016] No. 36, which clearly stipulates that the construction industry will promote the implementation of value- , The tax rate is 11%. “Business tax increase ” can reduce double taxation, both for construction enterprises is an opportunity and a challenge. In the initial stage of implementation, the tax burden of some construction enterprises increased. The article elaborated the reasons for the increase of some enterprises’ tax burden and put forward some countermeasures and suggestions.