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《方案》对工程建设行业的影响2011年11月16日,财政部和国家税务总局印发了财税〔2011〕110号文《营业税改征增值税试点方案》的通知,按通知的要求2012年1月1日起在上海部分行业进行增值税改革试点,自2013年1月1日起北京也作为试点地区。随着增值税改革的推进,工程建设企业面临财税方面的重大改革,这对工程建设企业在税负、利润、管理程序、业务模式等方面将会产生重大的影响。
Impact of “Program” on Engineering Construction Industry On November 16, 2011, the Ministry of Finance and the State Administration of Taxation issued the circular Cai Shui [2011] No. 110, “Pilot Scheme for Business Tax Reform and Value-added Tax”. According to the notice, On January 1, a pilot program on VAT reform will be conducted in some industries in Shanghai. Since January 1, 2013, Beijing will also serve as a pilot area. With the advancement of the VAT reform, construction enterprises are facing major fiscal and tax reforms that will have a significant impact on the tax burden, profits, management procedures and business models of construction enterprises.