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问题1:金融机构的贷款利息等不能抵扣,造成采用一般计税方法的项目无法取得进项抵扣,而建筑企业属资金密集型行业,通常存在大量的贷款及财务费用(特别是PPP项目、BT项目),贷款服务无法抵扣将可能导致企业综合税负上升。建议:考虑将资金成本类进项税额纳入抵扣范围。问题2:地材(砂石料)一般占到建安成本的10%左右,但砂石料的采购往往因无法取得增值税专用发票而无法抵扣,导致税负上升。
Question 1: Loan interest of financial institutions can not be deducted. As a result, projects that adopt the general method of taxation can not obtain input deductible. However, construction enterprises are capital-intensive industries and usually have a lot of loan and finance costs (especially PPP projects, BT project), non-credit loan services will likely result in an increase in corporate tax burden. Recommendation: consider the cost of input tax into the category of tax deductions. Question 2: The ground material (aggregate) generally accounts for about 10% of Jian’an’s cost, but the purchase of aggregate is often unable to deductible due to the inability to obtain special VAT invoices, resulting in an increase in tax burden.