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读者:2011年11月16日,财政部、税务总局发布《关于印发<营业税改增值税试点方案>的通知》(财税【2011】110号),其中涉及建筑施工企业税制改革部分主要为:明确建筑业使用增值税一般计税方法,发生应税交易取得的全部收入按11%税率征收增值税。这次税改,对施工企业有哪些影响?该如何应对?律师:本次将营业税改征增值税的目的是,为了完善税制,消除重复征税,降低企业税收成本,增强企业发展能力,促进国民经济健康协调发展。但是,若建筑企业不改变传统的企业管理模式,新税制不仅不能减轻建筑企业的税负,反而会大大加重企业的负担。
Readers: On November 16, 2011, the Ministry of Finance and the State Administration of Taxation released the Circular on Printing and Distributing the Pilot Program of Changing Business Tax into Value Added Tax (Cai Shui [2011] No. 110), in which the reform of the taxation system concerning construction enterprises mainly includes: The construction industry uses value-added tax (“VAT”) as a general method of taxation. The entire income derived from taxable transactions is subject to VAT at the rate of 11%. The tax reform, the construction enterprises have what effect? How to deal with? Lawyer: The business tax reform levy value-added tax purpose is to improve the tax system, eliminate double taxation, reduce corporate tax costs and enhance the ability of business development, and promote National economy healthy and coordinated development. However, if the construction enterprises do not change the traditional mode of enterprise management, the new tax system can not only reduce the tax burden on construction enterprises, but will greatly increase the burden on enterprises.