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营改增后,建筑企业面临的挑战可以说是全方位的,既有政策层面的也有执行层面的,既有企业内部深化改革的需求又有行业特殊性的困惑。(一)营改增政策带来的挑战纳税地点变化增加了建筑企业的税务工作管理难度。营业税税制下,单一施工项目在其应税劳务发生地就可以完成营业税的纳税义务和发票开具等业务工作,而营改增后,要完成纳税义务、发票开具则涉及到项目与纳税主体两级
After the camp is changed, the challenges faced by the construction enterprises can be said to be comprehensive. Both the policy level and the executive level are faced with the demand of deepening the reform within the enterprise and the peculiarities of the industry. (A) the challenges posed by the policy to increase business tax Changes in tax locations increase the difficulty of the tax management of construction enterprises. Under the business tax system, a single construction project can complete business tax liability and invoice issuance for the taxable service where the taxable service occurs. However, after the VAT reform is completed, the tax liability must be fulfilled. The invoice issuance involves two levels of the project and the taxpayer