“营改增”后建筑业“老项目”税负变动及其计税——以电力行业基本建设为例

发布时间：2018-04-12 19:28

  本文选题：营改增 + 建筑业“老项目”税负　； 参考：《财会通讯》2017年23期

【摘要】：自2016年5月1日起全面实施营改增后,考虑到建筑业在经营模式、发展阶段、所处产业链条的位置不同等因素,部分建筑企业在改革后税负可能出现上升,为此对建筑业"老项目"规定了过渡性政策。本文以现实案例为对象,分析了建筑业"老项目"营改增后税负实际增长幅度以及按照一般计税方式处理的可行性及优势,以促进企业共赢,优化资源配置,完善增值税抵扣链条,从而落实营改增政策全面实施的目标。
[Abstract]:After the full implementation of the camp reform and increase since May 1, 2016, taking into account the different position of the construction industry in the business model and development stage, some construction enterprises may face an increase in the tax burden after the reform.To this end, the construction industry, "old projects" set a transitional policy.This paper analyzes the real increase range of tax burden and the feasibility and advantage of dealing with the tax burden according to the general tax calculation method in order to promote the win-win situation of the enterprises and optimize the allocation of resources, taking the actual case as the object of the actual case, and analyzing the real increase of the tax burden after the "old project" of the construction industry.Improve the value-added tax deduction chain, so as to implement the goal of comprehensive implementation of the camp reform policy.
【作者单位】： 内蒙古大唐国际托克托发电有限责任公司;
【分类号】：F406.7;F426.92;F812.42
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本文编号：1741100