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自2011年11月中央颁布了《关于印发营业税改征增值税试点方案的通知》起,到目前为止“营改增”在我国企业中已经全面实施。对于通信施工企业(属于建筑行业)的增值税率为11%。由此可见,国家对于通信施工企业的税收增加,并且将极大的影响着该行业的整体发展。因此,本文将结合已有的相关文献,对“营改增”对通信施工企业的影响做一个深入的阐述,并且结合实际对其中的一些影响提出建议。
Since November 2011, the Central Government has promulgated the “Notice on Printing and Distributing the Pilot Program of Changing Business Taxes into Value-added Taxes,” so far “business reform and increase” has been fully implemented in our enterprises. The value-added tax rate for communications construction companies (which belong to the construction industry) is 11%. This shows that the state tax revenue for telecommunications construction enterprises, and will greatly affect the overall development of the industry. Therefore, this article will make an in-depth explanation of the influence of “Ying-Zeng Zeng Zeng” to the telecommunications construction enterprises by combining the existing related literatures, and put forward suggestions based on the actual impact on some of them.