后“营改增”时代增值税对建筑企业的影响与应对
(九江学院会计学院,江西 九江 332005)
- 文献要素
-
摘要:在国家“一带一路”倡议实施和新一轮增值税改革背景下,建筑企业处于一个新的发展机遇期,同时也面临诸多挑战。通过测算、比较后“营改增”时代对建筑业税负的影响,深入分析后“营改增”时代建筑企业面临的新问题,并提出相应的建议与应对策略,以期为建筑企业实务开展提供参考和借鉴。关键词:建筑企业;营改增;影响;应对Abstract:Under the background of national “the Belt and Road” initiative and a new round of VAT reform,construction enterprises are in a new development opportunity period,but also facing many challenges. By measuring and comparing the impact of the post-replacing business tax with value-added tax on the tax burden of the construction industry,this paper makes an in-depth analysis of the new problems faced by construction enterprises in the post-replacing business tax with value-added tax era,and puts forward corresponding suggestions and countermeasures,so as to provide references for construction enterprises to carry out practical work.Keywords:construction enterprise;replace the business tax with value-added tax;influence;countermeasure参考文献[1] 王俏俏.营业税改增值税对建筑企业的影响研究[D].北京:北京化工大学,2017.[2] 王尚权.浅析建筑企业“营改增”的应对措施及税收筹划[J].中外企业家,2016(31):82-83.[3] 胡怡建.全面实施营改增的企业税负变动影响分析[J].新会计,2016(7):6-7.[4] 王甲国.建筑业应对“营改增”之策略[J].税务研究,2016(1):99-102.[5] 宫丽文.试论“营改增”对建筑业的影响[J].经济师,2015(5):128-129+132.建筑经济,2019(10):87-90