论文部分内容阅读
2016年5月1日起,国家全面推开营改增试点工作,将建筑业、房地产业、金融业、生活服务业等纳入试点范围,由缴纳营业税改为缴纳增值税,对建筑企业的组织架构、经营模式及税务管理工作带来巨大冲击。本文就增值税税制征管下建筑企业面临的问题和风险进行分析,提出一些应对方法。
Since May 1, 2016, the state has pushed ahead with the pilot project of increasing the number of camps and increasing the number of pilot projects. The construction industry, real estate industry, financial industry and living service industry have been included in the scope of the pilot projects. The business tax has been changed from paying business tax to paying VAT. Architecture, business model and tax management have a huge impact. This article analyzes the problems and risks faced by construction enterprises under VAT tax collection and puts forward some coping methods.