探讨施工企业如何适应“营改增”

Discussion on adaption to 'business tax replacement with value-added tax' in construction enterprises

"营改增"税制改革对建筑行业有着较为深远的影响,从造价管理、财务会计核算、企业经营管理模式以及整体税负等各方面推动施工企业必须改革,如何尽快适应"营改增"、享受政策红利成为摆在施工企业面前的新课题。"营改增"的目的是加快财税体制改革、进一步减轻企业赋税,但面对突如其来的变化,行业大部分从业人员感到恐慌,也存在很多误区。"营改增"工作的根本是如何确保抵扣链条不断,税金成本合理转嫁,真正实现只对增值部分交税。通过提前参与"营改增"试运行,模拟运行增值税实施之后的各个环节,早熟悉、早适应。项目上场之后组织相关人员开展税务筹划、进行税负测算,在项目实施过程选择劳务分包商、材料设备供应商等严格实施价格比选,分包的模式选择也要进行比选,合同签订时明确税金相关条款,合同执行时确保发票与合同约定一致,发票的传递、抵扣环节做好各个细节,确保税金抵扣齐全,通过税务管理为企业创效。

Business tax replacement with value-added tax＇ tax reform has more far-reaching influence on the construction industry Reform of construction enterprises is driven from the aspects of cost management, financial accounting, enterprise management mode, overall tax burden, etc. How to adapt to ＇business tax replacement with value-added tax＇ and enjoy policy dividend has become a new subject for construction enterprises. ＇Business tax replacement with value-added tax＇ aims to accelerate the reform of the fiscal and taxation system and further reduce enterprise taxes. However, most industry practitioners feel panic, and there are many pitfalls in the face of sudden change. How to ensure deduction chain without interruption is the foundation of ＇business tax replacement with value-added tax＇. The tax cost is passed reasonably, thereby the value-added part should be taxed only really. All links after im plementation of value-added tax are simulated through participating in trial operation of ＇business tax replacement with value-added tax＇ in advance, and workers can be familiar with and adapt to ＇business tax replacement with value-added tax＇. Related personnel are organized for tax planning and tax measurement after the project is started. Price comparison is strictly implemented for selecting labor subcontractor, material equipment suppliers, etc. during project implementation. The subcontracting pattern should be selected through comparison. Tax related articles are made clear during contract signing. Invoice should be consistent with the contract agree ment during contract execution, all details of invoice transfer and deduction should be done well, thereby ensuring complete tax deduction, and benefits are created for enterprises through tax management.