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武汉建筑行业不同类型企业调研测算数据表明,建筑业实行6%的增值税税率比较合适。如果实行6%的增值税税率,少数特级大型总承包企业可以实现幅度不大的减负,大中型建筑企业基本与3%营业税持平,多数的小型建筑企业仍然无法盈利。建议实行6%增值税税率。考虑到国家税务总局出台的《营业税改征增值税试点方案》五档税率中有6%。现在全国各地建筑企业都反映11%的增值税税率高了,建筑业无法
According to the survey data of different types of enterprises in the construction industry in Wuhan, it is more appropriate to apply the 6% VAT rate in the construction industry. If a 6% VAT rate is imposed, a few large super general contractors can achieve a modest reduction in burden. Large and medium-sized construction enterprises are basically equal to the 3% sales tax, and most small construction enterprises still can not make profits. Recommended 6% VAT rate. Taking into account the State Administration of Taxation issued a “business tax reform and value-added tax pilot program,” the fifth-rate tax rate of 6%. Construction companies all over the country now reflect a 11% VAT rate, which the construction industry can not