营改增对建筑施工企业税负与会计处理影响探析

The impact of replacing the business tax with VAT on tax and accounting treatment of building construction enterprises

财税[2011]111号营业税改征增值税试点以来,财政部、国家税务总局又陆续发布财税[2012]71号、[2013]37号等文件,将营改增范围扩大至交通运输业、部分现代服务业、邮电通讯业、铁路运输等行业,其影响广泛深远。在此背景下,建筑施工企业也面临营改增机遇与挑战,文章通过对建筑施工企业营改增实质、税负、会计处理进行分析,提出建筑施工企业营改增税收筹划及账务处理注意事项。

The ministry of finance and the state administration of taxation have announced the files of finance and taxation [2012] No.71 and [2013]No. 37 since the reform to replace the business tax with VAT.The scope of the pilot expands to the transport industry,part of the modern service industry,post and telecommunications,railway transportation and other industries,widely impacts all industries.At the background,construction enterprise face both opportunities and challenges,this pape puts forward some suggestion to tax planning and accounting treatment through analyzing the essence of replacing the business tax with VAT,influence on the burden of taxation and accounting treatment.