摘要
营业税税制下,建筑企业在集中采购时无需考虑是否能取得增值税专用发票,建筑业"营改增"后,企业整体税负能否降低主要取决于能否取得足够多的增值税专用发票进行抵扣。如果不重视增值税专用发票的获取,建筑企业的整体税负可能不降反增。文章引入BPR思想对建筑企业集中采购流程进行改造,帮助建筑企业在集中采购时做出最优选择,以使企业利润最大化。
Under the business tax system,the construction enterprises need not consider whether they can obtain special invoices for VAT.After the reform of replacing business tax for VAT on construction industry,the reduction of the overall tax burden on the enterprise depends mainly on the ability to obtain enough VAT special invoices to deduct.If we do not attach importance to the acquisition of value-added tax,the overall tax burden of construction enterprises may not decrease or increase.In this paper,the BPR idea is introduced to reform the centralized purchasing process of construction enterprises to help the construction enterprises make the best choice in the centralized purchase so as to maximize the profits of the enterprises.
作者
袁艺博
苑东亮
YUAN Yibo;YUAN Dongliang(School of Civil Engineering,Henan Polytechnic University,Jiaozuo 454003)
出处
《焦作大学学报》
2019年第1期44-47,共4页
Journal of Jiaozuo University
关键词
营改增
建筑企业
集中采购
BPR
流程改造
the reform of replacing business tax to VAT
construction enterprise
centralized purchase
BPR
process transformation
