淺析“營改增”對建筑業(yè)稅負的影響
發(fā)布時間:2018-07-21 20:22
【摘要】:建筑業(yè)營業(yè)稅改征增值稅后,對建筑企業(yè)的稅負、財務管理等將帶來一定的影響。利用"營改增"前后稅負負擔分析建筑業(yè)的稅負變化,討論"營改增"對建筑業(yè)產(chǎn)生的影響,提出建筑業(yè)"營改增"應對策略。
[Abstract]:After the construction business tax is changed to VAT, the tax burden and financial management of the construction enterprises will be affected to a certain extent. Based on the analysis of the tax burden of the construction industry before and after the "business reform and increase", the paper discusses the influence of the "business reform and increase" on the construction industry, and puts forward the countermeasures of the construction industry.
【作者單位】: 上海理工大學管理學院;
【分類號】:F812.42;F426.92
本文編號:2136749
[Abstract]:After the construction business tax is changed to VAT, the tax burden and financial management of the construction enterprises will be affected to a certain extent. Based on the analysis of the tax burden of the construction industry before and after the "business reform and increase", the paper discusses the influence of the "business reform and increase" on the construction industry, and puts forward the countermeasures of the construction industry.
【作者單位】: 上海理工大學管理學院;
【分類號】:F812.42;F426.92
【參考文獻】
相關(guān)期刊論文 前2條
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2 梁文濤;;“營改增”對企業(yè)稅負的影響及納稅人身份選擇的籌劃[J];注冊稅務師;2013年12期
【二級參考文獻】
相關(guān)期刊論文 前2條
1 雒艷;;營改增對交通運輸業(yè)及其上下游企業(yè)的影響分析[J];商業(yè)會計;2013年04期
2 曹小林;;營業(yè)稅改征增值稅對交通運輸業(yè)的影響分析[J];商業(yè)會計;2013年09期
,本文編號:2136749
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