“营改增”后建筑业税负增加的原因分析及纳税筹划

Cause Analysis of the Construction Tax Increase and Tax Planning after“Replacing Business Tax with Value-added Tax”

自2016年5月1日起,我国全面推开营业税改征增值税试点。建筑业作为国民经济发展的支柱性行业,其发展影响诸多行业。实行"营改增"后建筑业税负发生重大变化,在分析"营改增"后建筑业的税负的增减变化、探讨发生变化原因的基础上,提出了相应的建筑业纳税筹划方案。

Since May 1,2016,China has comprehensively launched the pilot of replacing business tax with value-added tax.As a pillar industry of national economic development,the development of construction industry affects many industries.After the implementation of 'replacing business tax with value-added tax',the tax burden of construction industry changes greatly.Based on the analysis of the change of the tax burden of construction industry after'replacing business tax with value-added tax',the corresponding tax planning scheme of construction industry is proposed.