“营改增”政策下建筑企业增值税税务筹划的研究

Research on Value-Added Tax Planning of Construction Enterprises Under the Policy of"Replacing Business Tax with Value-Added Tax"

做好增值税税务筹划工作是建筑企业提升经济效益、应对建筑市场新常态挑战的必然举措。随着“营改增”政策的全面实施,建筑企业在增值税税务筹划方面还存在一些问题,因此,论文基于建筑企业“营改增”税收筹划工作的缺陷提出相应的解决对策,以此提高建筑企业的经济效益。

Doing a good job in value-added tax planning is an inevitable measure for construction enterprises to improve economic benefits and meet the challenges of the new normal of construction market.With the full implementation of the"Replacing Business Tax with Value-Added Tax"policy,there are still some problems existing in the value-added tax planning of construction enterprises.Therefore,based on the defects of tax planning of"Replacing Business Tax with Value-Added Tax"in construction enterprises,this paper proposes corresponding countermeasures to improve the economic benefits of construction enterprises.