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营改增纳税模式的实施不仅可以保障我国的财政收入,且还能降低施工企业的经济负担,这种模式实际上是政府部门对施工企业进行扶持的手段,促使施工企业更好的适应当前市场经济的发展。本文首先阐述了施工企业营改增的主要内容及目的,且在此基础上详细分析了营改增对施工企业涉税管理的影响,并提出了施工企业应对营改增的措施,以从根本上实现企业利益最大化的目标。
The implementation of VAT reform can not only protect our country’s fiscal revenue, but also reduce the economic burden on construction enterprises. This model is actually a means for government departments to support construction enterprises and encourage construction enterprises to better adapt to the current market economic development. This article first elaborates the main content and purpose of construction enterprise management reform, and on this basis, it analyzes the influence of construction management reform on construction enterprises tax management in detail, and puts forward some measures to deal with construction management reform, On the realization of the goal of maximizing the interests of enterprises.