摘要
营改增税务政策顺应时代的发展,满足企业发展的需求。但是营改增也改变了以往企业的纳税方式,需要企业顺应形势,对其内部财务管理进行重新调整。对于建筑工程业而言,营改增主要改变的是其税收方式和税收额度,企业应加强工程预算,确保财务支出合理,获得利润,促进建筑行业的发展。
The conversion from business tax to value-added tax confirms to the times,and it can satisfy the needs of enterprise development.But the conversion has also changed the way enterprises pay their taxes.Enterpriseswill have to readjust their financial management to adapt themselves to the changed situation.As far as construction engineering is concerned,the conversion from business tax to VAT has changed its means of taxation and the amount of tax to be paid.Enterprises should reinforce their construction budgets to maintain proper fiscal expenditure and ensured profit. Thus,a sustainable development for construction enterprises can be guaranteed.
出处
《特区经济》
2017年第3期85-86,共2页
Special Zone Economy
关键词
营改增
建筑工程业
纳税筹划
影响分析
conversion from business tax to VAT
construction engineering
tax planning
analysis of impact
