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自2016年5月1日建筑业实施“营改增”以来,落地中的各种问题不断显现:进项发票取票难、发票认证难、“高征低扣”现象严重;进项税抵扣不及时、跨期项目过渡困难,企业负税失衡;分包合同抵扣标准不统一、地方标准不一致,企业利益受损……税负测算、目标成本测定、进项销项税管理、劳务分包方式选择、PPP项目涉税处理等难题纵横交错,不仅涉及某个项目的税负、盈亏,更涉及企业经营管理方式的变革。本期,面对“营改增”落地中的各种突出问
Since May 1, 2016, the construction industry has implemented the policy of “changing battalion into VAT”, and various problems in the process of landing have appeared constantly: it is difficult to invoice the invoice, certification of the invoice is difficult, and the phenomenon of “high levy and low buckle” is serious; Tax deduction is not timely, cross-term project is difficult to transition, corporate tax imbalances; sub-contract contract standards are not uniform, local standards are inconsistent, corporate interests are impaired ... ... tax calculation, target cost determination, Labor sub-contracting options, PPP project tax handling criss-cross, not only involves a project tax burden, profit and loss, but also involves changes in business management. This issue, in the face of “battalion change” landing in the various outstanding questions