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一、建筑业营改增的风险分析建筑业在我国经济体系中占有重要地位,除了一些传统行业的特性之外,还有其独特的管理难点,例如,管理层级相对复杂、一直以来的粗放式发展模式、资源共享与挂靠、人力资源不稳定、混业经营等。考虑到这些实际情况,建筑业可能因业务、资金、发票流转方向不一致而在营改增后遇到税务风险。(一)部分建筑企业税负可能不降反升从理论上说,营改增后,建筑企业应平均减轻80%以上的税负,但是,考虑到实际情况,建筑企业
I. RISK ANALYSIS OF CONSTRUCTION OPERATION INCREASE The construction industry occupies an important position in our economic system. Apart from the characteristics of some traditional industries, the construction industry also has its unique management difficulties. For example, the management level is relatively complicated and has been extensive Development model, resource sharing and anchoring, unstable human resources, mixed operation and so on. Considering these actual conditions, the construction industry may encounter tax risks after the increase of battalion due to the inconsistent direction of business, capital and invoice flow. (A) part of the construction tax may not rise business tax In theory, the camp after the increase, the construction companies should reduce the average tax burden of 80%, but, taking into account the actual situation, construction companies