浅谈“营改增”对建筑行业的影响

Discussion about the impact of the "business tax changing the value-addedtax" on the construction industry

第十二届全国人民代表大会第四次会议上,国务院总理李克强在作政府工作报告时提出,今年全面实施"营改增"。"营改增"是一项重大税制改革,对建筑企业的经营和管理将产生深远影响。"营改增"绝不只是简单的税制转变或者财务会计核算方式的改变,而是会影响企业发展战略的重大变革。如果应对得当,可以为企业创造价值、提高竞争力。但如果不及时有效应对,企业将会在税收管理和企业运营管理上产生巨大的风险。所以,应在保证"合同流、物流、发票流、资金流一致"可控的前提下进行模式创新,采用能最大限度取得可抵扣进项税额或能降低综合税负的业务模式。

The fourth meeting of the 12th National People＇s Congress, Premier Li Keqiang government work report this year, the full implementation of the ＂Camp changed to increase.＂ ＂Camp changed by＂ a major tax reform, building management and enterprise management will have a profound impact. ＂Camp changed by＂ not just a simple tax change or alter the way the accounting of financial accounting, but major changes will affect the business development strategy, ff we respond properly, we can create value for the enterprise, improve competitiveness. But if not timely and effective response, companies will have a huge risk in the tax administration and business operations management. Therefore, we should ensure that under the ＂Contract flow, logistics, invoice flow, capital flow consistent＂ controllable premise model innovation, to maximize the use made deductible input tax or can reduce the overall tax burden of the business model.