本文選題：營改增 + 建筑業(yè)“老項目”稅負(fù)��； 參考：《財會通訊》2017年23期

【摘要】：自2016年5月1日起全面實施營改增后,考慮到建筑業(yè)在經(jīng)營模式、發(fā)展階段、所處產(chǎn)業(yè)鏈條的位置不同等因素,部分建筑企業(yè)在改革后稅負(fù)可能出現(xiàn)上升,為此對建筑業(yè)"老項目"規(guī)定了過渡性政策。本文以現(xiàn)實案例為對象,分析了建筑業(yè)"老項目"營改增后稅負(fù)實際增長幅度以及按照一般計稅方式處理的可行性及優(yōu)勢,以促進企業(yè)共贏,優(yōu)化資源配置,完善增值稅抵扣鏈條,從而落實營改增政策全面實施的目標(biāo)。
[Abstract]:After the full implementation of the camp reform and increase since May 1, 2016, taking into account the different position of the construction industry in the business model and development stage, some construction enterprises may face an increase in the tax burden after the reform.To this end, the construction industry, "old projects" set a transitional policy.This paper analyzes the real increase range of tax burden and the feasibility and advantage of dealing with the tax burden according to the general tax calculation method in order to promote the win-win situation of the enterprises and optimize the allocation of resources, taking the actual case as the object of the actual case, and analyzing the real increase of the tax burden after the "old project" of the construction industry.Improve the value-added tax deduction chain, so as to implement the goal of comprehensive implementation of the camp reform policy.
【作者單位】： 內(nèi)蒙古大唐國際托克托發(fā)電有限責(zé)任公司;
【分類號】：F406.7;F426.92;F812.42
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本文編號：1741100