“营改增”后建筑施工企业的税务管理研究——基于建工模式下的税务筹划措施分析

发布时间：2018-04-21 21:46

本文选题：税务管理 + 建筑业　；参考：《经济研究参考》2017年41期

【摘要】：正一、引言从2016年5月1日起,营业税改征增值税的试点实施范围扩大到了建筑业,这对建筑业在产业结构调整、行业转型升级、消除重复征税以及减轻企业负担等方面都有着深远的影响。对于建筑施工企业而言,"营改增"给企业带来的不仅仅是税种上的变化,同时还带来了税务商业模式的调整、供应商的选择、管理模式的转变、税务风险管控体系的优化等一系列的影响。本文通过分析广西建工集团第二建筑工程有限责任公司(下文简称"广
[Abstract]:First, since May 1, 2016, the introduction has expanded the scope of the pilot implementation of the business tax reform and value-added tax to the construction industry, which has contributed to the adjustment of the industrial structure and the upgrading of the industry. Eliminating double taxation and lightening corporate burdens have profound implications. For construction enterprises, "business transformation and increase" not only bring about changes in tax categories, but also bring about the adjustment of tax business model, the selection of suppliers, and the change of management mode. Tax risk management system optimization and a series of impacts. This paper analyzes the second Construction Engineering Co., Ltd of Guangxi Construction and Engineering Group (hereinafter referred to as "Guangguang").
【作者单位】：广西建工集团第二建筑工程有限公司;
【分类号】：F406.7;F426.92;F812.42

【相似文献】