摘要
建筑行业"营改增"政策自2016年5月1日全面推行以来,对整个建筑业综合税负、经济效益、经营性现金流量等指标方面均产生了重大影响。因此,建筑业有必要以这次"营改增"政策的全面推行为契机,结合建筑企业自身特点,开展增值税纳税筹划分析,合理设计增值税纳税筹划方案,加强企业税收管理,降低企业综合税负,以达到降本增效、活化企业资金,提升企业市场竞争力的目的。
Since the implementation of the policy of "replacing business tax with VAT" in the construction industry on May 1, 2016, it has had a significant impact on the overall construction industry’s comprehensive tax burden, economic benefits, and operating cash flow.Therefore, it is necessary for the construction industry to take the opportunity of the full implementation of the "replacing business tax with VAT"policy to carry out VAT tax planning analysis combined with their own characteristics, rationally design VAT tax planning schemes,strengthen corporate tax management, and reduce corporate comprehensive tax burden, in order to achieve the purpose of reducing costs and increasing efficiency, activating corporate funds, and improving corporate market competitiveness.
作者
暴海龙
BAO Hai-long(China Railway Construction Bridge Engineering Bureau Group 1st Engineering Co.,Ltd.,Dalian 116033,China)
出处
《价值工程》
2020年第6期13-15,共3页
Value Engineering
关键词
建筑业
工程项目
增值税
纳税筹划
construction industry
engineering project
value-added tax
tax planning
