营改增后建筑企业增值税纳税风险管理

Construction Enterprise VAT Tax Risk Management after the Change from Business Tax to Value-Added Tax

近几年来我国许多行业先后进行了"营改增"的税制改革,建筑行业也在其中。这项政策的实施对建筑企业的财务工作也产生了很大的影响,增值税已经成为建筑企业财税管理比较重要的部分,在缴纳税款时存在的一些风险也被纳入了日常管理的评估范围内。我国国民经济发展的基础性行业是建筑业,而建筑施工企业与我国国民经济的发展、人民生活水平的改善都有着非常密切的关系。本文针对建筑企业在成为增值税纳税人之后产生的纳税风险进行相关的分析,简要论述如何避免或减少纳税风险对企业产生的影响。

The implementation of the policy of the change from Business Tax to Value-Added Tax also has a great effect on financial work. Value-added Tax has become an important part of the construction enterprise financial management. Some risks in paying taxes at the same time are incorporated into the daily management of the evaluation range. In our country, the basic industry of national economy development is construction industry. Based on the analysis of the related risk after construction industry becoming VAT tax payers in this paper, how to avoid or reduce the impact of tax risk to the enterprise is briefly discussed.