摘要
建筑业"营改增"面临税负过重、全行业利润率偏低的制度困境。基于对制度困境四大原因的分析,提出搞准建筑行业利润率、在定额取费中规定5%的不可竞争的企业法定利润、"营改增"税率降为6%、适当限制银行等金融机构不合法"设卡"等政策建议。
The construction industry is facing the system dilemma of heavy tax burden and low profit margins industry-wide.Based on the analysis of four main reasons that have caused system dilemma,brings about some policy recommendations,such as making clear the building industry profit margins,formulating the non-competive and statutory profit margins as 5% in the fixed fee,reducing VAT rate to 6%,cracking down illegal actions in banks and other financial institutions.
出处
《建筑经济》
北大核心
2013年第7期5-7,共3页
Construction Economy
关键词
建筑业
营改增
制度困境
政策建议
construction industry
VAT change from business-tax
system dilemma
policy recommendation
