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本文从我国建筑业发展现状出发,分析现行税制“营改增”将面临的困境,提出制定合理的税率,配套相应的过渡政策,加快纳税筹划,加强纳税人、纳税时间和地点的认定,提升建筑企业自身管理,健全财务体系。地方政府应出台一些相关的优惠政策等措施,合理的处理好实际操作过程中可能会出现一些问题,保证建筑业增值税税制平稳过渡,使整个建筑业企业经济效益得到提升。
Based on the current situation of construction industry in our country, this paper analyzes the difficulties that current tax system will face, proposes a reasonable tax rate, supports the corresponding transitional policy, accelerates tax planning, strengthens taxpayers, confirms tax payment time and place , Enhance their own management of construction enterprises, improve the financial system. Local governments should introduce some relevant preferential policies and other measures to properly handle some problems that may arise during the actual operation so as to ensure a smooth transition of the value-added tax system in the construction industry and enhance the economic benefits of the entire construction industry.