论文部分内容阅读
在实际施工过程中,临时设施施工方案各异,取得的增值税专用发票存在不同的税率,如果不能根据涉税要求对临时设施预先做出合理筹划,必将导致税负的增加,同时直接挤占项目的利润空间。根据今年发布的《关于全面推开营业税改征增值税试点的通知》(财税〔2016〕36号)规定,自5月1日起,建筑业将纳入“营改增”试点范围。与改征增值税的其他行业相比,建筑业的业务形态丰富,具有一定的行业特殊性,要想充分利用税制改革契机使企业降低税负,就必须根据增值税的特点进行涉税筹划。
In the actual construction process, different temporary construction schemes will result in different VAT rates. If the temporary facilities can not be properly planned in accordance with the tax-related requirements, it will inevitably lead to an increase in the tax burden and will directly divert Project profit margins. According to the “Notice on Pilot Opening of Business Tax for Levy of Value-added Tax” (Cai Shui [2016] No. 36) promulgated this year, the construction industry will be included in the scope of pilot project of “reform of the VAT reform” starting May 1. Compared with other industries that levy VAT, the construction industry is rich in business and has certain industry specificities. In order to make full use of the opportunity of tax reform so that enterprises can reduce their tax burden, the construction of tax-related tax must be based on the characteristics of VAT.