摘要
伴随着营改增政策的持续深化发展,越来越多的建筑施工企业将面临由原来的上交营业税变为上交增值税。该税收制度的变革对建筑施工企业来说既是机遇,但也对其今后的经营发展带来更大的挑战与考验。本文从营改增下建筑施工企业面临的机遇与挑战入手,探讨如何做好建筑施工企业的增值税纳税筹划。对提升建筑施工企业的核心竞争力,推动企业的更好地可持续发展,具有重要的实践意义。
With the deepening and sustained development of changing business tax to added-value tax, more and more construction enterprises will face changing business tax to added-value tax. The change of tax system for construction enterprises is an opportunity, but it also brings greater challenge and test for the business development in the future. From the opportunities and challenges of construction enterprises under changing business tax to added-value tax, this paper discusses how to make the tax planning of added-value tax for the construction enterprises. It has important practical significance to enhance the core competitiveness and promote the better the sustainable development of construction enterprises.
出处
《价值工程》
2015年第36期18-19,共2页
Value Engineering
关键词
营改增
建筑施工企业
纳税筹划
change business tax to added-value tax, construction enterprise, tax planning
