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在我国全面实施营改增之后,营改增将会成为转变经济发展、调整经济结构的主要手段,建筑企业必须根据营改增相关政策,改善自身纳税筹划,才能有效降低税负,提高企业竞争力。而营改增实施后给建筑企业带来了诸多问题,使得企业的增值税进项税额无法抵扣,导致税负增加。本文对全面实施营改增之后给建筑企业带来的问题进行了深入的分析,提出了相应的优化措施。
After the full implementation of the VAT reform in our country, the VAT reform will become the main means of transforming the economy and adjusting the economic structure. The construction enterprises must improve their tax planning according to the relevant policies of the battalion reform, so as to effectively reduce the tax burden and enhance the competition among enterprises force. However, after the implementation of the camp reform, many problems have been brought to the construction enterprises. As a result, the input VAT of the enterprises can not be deducted, resulting in an increase in the tax burden. This article has carried on the thorough analysis to the problems brought by the construction enterprises after the full implementation of the reform of the camp, and put forward the corresponding optimization measures.