城市燃气建设工程营改增相关问题探讨

Discussion on the BT Reforms to VAT Issues Problems of Urban Gas Construction Project

随着国家税收体制改革的深化,建筑施工企业实施"营改增"势在必行。特别是建筑业施工企业两种税率并轨实施,会对建筑施工企业的发展产生深远的影响。本文针对"营改增"实施后建筑业施工企业的增值税缴纳公平性进行探讨,并建议通过合理减少销项税和进项税的差额,实现增值税的合理承担。

Replacing business tax with value-added tax （VAT） is clearly in order for construction enterprises with the deepening retbrm of the national tax system. The merged implementation of the two tax rates in construction enterprises will especially have far-reaching influence on the development of construction enterprises. This work investigates the fairness of the distribution of VAT in construction enterprises after replacing business tax with VAT, and suggests reasonable reduction of difference between output tax and input tax to realize reasonable affording of VAT.