摘要
建筑业在国民经济发展中有着举足轻重的地位,随着营改增全面实施,施工企业的税负相比营业税模式下会有一些变化,通过对施工方小规模纳税人和一般纳税人分别在营业税模式下和增值税模式下的税负进行分析对比,提出了施工方需要熟悉营改增政策及相应的法律法规、规范经营模式,加强合作商的管理、完善发票管理机制、建立材料信息库以及加强对造价人员培训工作的建议。
The construction industry plays an important role in the development of national economy. With the full implementation of the tax reform which business tax change to value added tax, there will be some changes in the construction side of the small - scale taxpayers and general taxpayers under the business tax model and the value - added tax model . Through the tax burden comparison a-nalysis, We can see the construction side needs to familiarize with the policy of increasing the battalion and the corresponding laws and regulations, standardize the business model, and strengthen the management of the partners, It is also necessary to improve the con-struction of the invoice management mechanism, the establishment of material information database and to strengthen the cost of training the work of the recommendations.
出处
《西华大学学报（自然科学版）》
CAS
2017年第4期107-112,共6页
Journal of Xihua University:Natural Science Edition
基金
西华大学重点科研基金项目(15244234)
关键词
建筑业
营改增
施工方
税负
营业税
增值税
工程造价
construction industry
business tax change to value added tax
construction side
tax burden
sales tax
value added tax
engineering cost
