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整个建筑业属于微利行业,一般利润率水平在2%~3%左右,若某施工企业因“营改增”导致税负增加,该企业可能陷入亏损困境。就施工企业而言,如何在对外签订的合同中,约定相关“营改增”内容?如何约定得清晰、到位,减少纠纷,保证企业正常经营?这些问题在“营改增”试点全面推开后提上日程,也是目前建筑企业亟需解决的问题。一、影响缴纳增值税的主要因素分析(一)“营改增”主要内容《试点办法》共七章、五十五条,分别规定了纳税人
The entire construction industry is a meager profit industry, with a general profit margin of around 2% -3%. If a construction enterprise increases its tax burden due to the “increase of tax and VAT”, the enterprise may fall into a dilemma. In the case of construction enterprises, how to stipulate the relevant contents of the contract of “business reform and increase” in the contracts signed with foreign countries? How to stipulate clearly, put in place, reduce disputes and ensure the normal operation of the enterprises? Pilot opened a full scale on the agenda, but also the current construction companies urgently need to solve the problem. I. Analysis of the Main Factors Influencing the Payment of Value Added Tax (I) The main content of the “VAT reform” The “Pilot Measures” consists of seven chapters and 55 articles, which respectively stipulate the taxpayers