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2011年11月16日,财政部、税务总局发布《关于印发<营业税改增值税试点方案>的通知》,在这份通知中,对建筑施工企业进行了一系列的税制改革,主要包括,将增值税确定为建筑施工企业的一般计税方法,并按照全部收入的11%的比例在发生应税交易时缴纳增值税。随着这份文件的出台,建筑施工企业迎来了一些列新的挑战。本文将就建筑施工在"营改增背景下出现的管理、成本、税务等方面的问题进行分析,并结合当前的经济形势给出一些浅薄的意见和建议。
On November 16, 2011, the Ministry of Finance and the State Administration of Taxation issued the Circular on Printing and Distributing the Pilot Program of Business Tax Reform VAT, in which a series of tax reforms were carried out on construction enterprises. These mainly include: The value-added tax is defined as the general method of taxation for construction enterprises and is subject to VAT at the taxable transaction rate of 11% of the total revenue. With the introduction of this document, the construction enterprises have ushered in some new challenges. This article will analyze the problems of management, cost and tax in the background of building construction in the future, and give some superficial opinions and suggestions based on the current economic situation.