全面“营改增”下建筑企业的纳税筹划  

Tax Planning of Construction Enterprises Under the Comprehensively"Replacing the Business Tax with a Value-Added Tax"

作　　者：王艳利[1] WANG Yan-li(Xianyang Vocational Technical College,Xianyang 712000,China)

机构地区：[1]咸阳职业技术学院,陕西咸阳712000

出　　处：《中小企业管理与科技》2020年第23期88-89,共2页Management & Technology of SME

摘　　要：论文在对全面“营改增”下建筑企业税负变化情况分析的基础上,对建筑企业应对“营改增”提出了纳税筹划措施,目的在于合理降低企业税负,提高企业生存竞争能力,以期为建筑企业提供借鉴。Based on the analysis of the change situation of tax burden of construction enterprises under the comprehensively"replacing the business tax with a value-added tax",this paper puts forward tax planning measures for construction enterprises to cope with the"replacing the business tax with a value-added tax".The purpose of this paper is to reasonably reduce the tax burden of enterprises and improve the surviving competition ability of enterprises,so as to provide a reference for construction enterprises.

关 键 词：全面“营改增” 建筑企业 纳税筹划 

分 类 号：F812.42[经济管理—财政学]