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从5月1日起,建筑业随着其他相关行业一起全面由营业税改征增值税,因为时间节点的关系,目前统筹建筑工程老项目的税务问题应该是各类建筑企业的重中之重、急中之急,统筹得好,则合理节税,否则将进一步增加企业负担。建筑工程老项目的政策规定根据2016年3月23日财政部、国家税务总局发布的《关于全面推开营业税改征增值税试点的通知》(财税〔2016〕36号)规定,建筑工程老项目的标准有两个:第
From May 1 onwards, the construction industry, along with other related industries, will be re-enacted by the business tax for value-added tax. As a result of the relationship between time nodes, the current tax co-ordination of construction projects should be the top priority for all types of construction enterprises. Urgent urgency, co-ordination well, then a reasonable tax savings, otherwise it will further increase the burden on enterprises. According to the “Circular on Piloting the Pilot Business Tax Reform and Levy of Value Added Tax” (Cai Shui [2016] No. 36) promulgated by the Ministry of Finance and the State Administration of Taxation on March 23, 2016, the old construction project There are two standards: the first