营改增背景下建筑企业的税收筹划策略——以吉林省为例  

The Tax Planning Strategy for Construction Enterprises Under the Background of Replacing Business Tax with VAT——Taking Jilin Province as an Example

作　　者：王艳丽[1] 杨静秋[1] WANG Yan-li;YANG Jing-qiu(Jilin Engineering Normal University,Changchun 130051,China)

机构地区：[1]吉林工程技术师范学院,长春130051

出　　处：《中小企业管理与科技》2018年第33期45-46,共2页Management & Technology of SME

基　　金：2017年吉林省科技厅软科学研究项目<吉林省建筑业"营改增"政策实施效果与有效策略研究>成果之一(编号20170418031FG)

摘　　要：营改增背景下,加强建筑企业税收筹划,可以充分满足税改后税收筹划需求,避免出现重复征税现象,将增值税层层抵扣的作用充分发挥出来,进而将建筑企业的税收压力保持在合理范围内。论文主要针对营改增背景下建筑企业的税收筹划策略展开深入研究,旨在促进建筑企业更好、更快的发展。Under the background of replacing business tax with VAT, strengthening tax planning of construction enterprises can fully meet the needs of tax planning after tax reform and avoid the phenomenon of repeated taxation, and give a full play to the deduction role of value added tax, which can keep the tax pressure of construction enterprises within a reasonable range. The paper makes an in-depth research on the tax planning strategy of construction enterprises under the background of replacing business tax with VAT, so as to promote the better and faster development of construction enterprises.

关 键 词：营改增 建筑企业 税收筹划 

分 类 号：F812.42[经济管理—财政学]