“营改增”对水利施工企业的影响及应对策略

The Influence of "Replacing Business Tax with VAT" on Water Conservancy Construction Enterprises and Countermeasures

在"营改增"税制改革在全国范围推行时代背景下,建筑业于5月1日正式被纳入试点范围,为最大限度降低对水利施工企业的冲击,在新税制下企业获得的盈利增收,文章从"营改增"的本质差异着手,分析了"营改增"对水利工程施工企业的影响,探讨了获益增收的实施难点及应对策略。

In the context of the nationwide implementation of ＂replacing business tax with VAT＂ tax reform, the construction industry was formally incorporated into the scope of the pilot project on May 1. To minimize the impact on the water conservancy construction enterprises and gain profits for the enterprises in the new tax system, this article from the essential difference of ＂replacing business tax with VAT＂ analyzes and explores the difficulty and countermeasure of income increase.