税收新规下建筑企业增值税筹划的几点思考

Some Thoughts on the Value-Added Tax Planning of Construction Enterprises Under the New Tax Regulations

在社会主义市场经济快速发展的进程中,我国建筑企业的发展模式有了一定的改进和创新,但由于建筑行业在“营改增”以后才真正面对增值税,对增值税的了解不够充分和全面,税收筹划工作一直存在一定的问题,亟需得到建筑行业管理者的重视。所以,论文简要地分析了建筑企业增值税筹划工作的现状以及筹划工作出现的问题,并以此探索了相关的解决措施,力求推动我国建筑行业增值税筹划工作的进步与发展,为建筑企业创造出更高的经济价值。

In the process of rapid development of socialist market economy,the development mode of China's construction enterprises has been improved and innovated to a certain extent.However,since the construction industry only faces value-added tax after"replacing business tax with value-added tax",its understanding of value-added tax is not enough and comprehensive.There are always some problems existing in tax planning work,which need to be paid attention by construction industry managers.Therefore,the paper briefly analyzes the status quo of value-added tax planning work of construction enterprises and the problems arising from the planning work,and based on this,explores the relevant solving measures,so as to promote the progress and development of value-added tax planning work in China's construction industry,and create higher economic value for construction enterprises.