本文關(guān)鍵詞：淺析營改增后建筑業(yè)面臨的問題及應(yīng)對建議　出處：《財務(wù)與會計》2017年17期 　論文類型：期刊論文

  更多相關(guān)文章： 建筑業(yè) 增值稅專用發(fā)票 工資薪金 預(yù)算編制 營業(yè)稅 項目預(yù)算 工程項目 確定性 進(jìn)項稅額抵扣 行業(yè)環(huán)境

【摘要】：正(一)營改增后面臨的問題1.工程項目預(yù)算編制復(fù)雜。一是建筑業(yè)營改增后,由于在做項目預(yù)算時不能就何種材料能否取得增值稅專用發(fā)票作出確定性判斷,使預(yù)算變得更為復(fù)雜。二是營改增政策是否能夠落地需要結(jié)合企業(yè)所處的行業(yè)環(huán)境,以及合作方的稅負(fù)計劃和談判訴求進(jìn)行綜合考慮。2.未能實現(xiàn)完全抵扣、消除重復(fù)納稅。建筑業(yè)稅率由原來3%的營業(yè)稅改為11%的增值稅,但人工工資薪金、交
[Abstract]:The budget of the project is complicated . One is that after the construction industry battalion has been increased , the budget becomes more complicated due to the fact that it is not possible to make a definitive judgment on whether or not the material can obtain the special invoice for the value - added tax in the project budget . 2 . Whether the reform and increasing policy of the battalion is able to meet the industrial environment of the enterprise , and the tax burden plan and the negotiation claim of the partner are comprehensively considered . 2 . The tax rate of the construction industry is changed from 3 % of the business tax to 11 % of the sales tax , but the salary of the artificial wage is paid , and the payment is paid .

【作者單位】： 中交第三航務(wù)工程勘察設(shè)計院有限公司;
【分類號】：F426.92;F812.42
【正文快照】： (一)營改增后面臨的問題1.工程項目預(yù)算編制復(fù)雜。一是建筑業(yè)營改增后,由于在做項目預(yù)算時不能就何種材料能否取得增值稅專用發(fā)票作出確定性判斷,使預(yù)算變得更為復(fù)雜。二是營改增政策是否能夠落地需要結(jié)合企業(yè)所處的行業(yè)環(huán)境,以及合作方的稅負(fù)計劃和談判訴求進(jìn)行綜合考慮。2.，

本文編號：1377727