营改增背景下建筑企业增值税纳税筹划研究——以SG公司为例  

Research on VAT Tax Planning for Construction Enterprises under the Background of Replacing Business Tax with VAT--A Case Study of SG Company

作　　者：郑萱萱 王永莉[2] ZHENG Xuan-xuan;WANG Yong-li(Chinese Academy of Customs Administration,Qinghuangdao,Hebei 066000;Hebei Institute of Architecture and Civil Engineering,Zhangjiakou,Hebei 075000)

机构地区：[1]中国海关管理干部学院,河北秦皇岛066000 [2]河北建筑工程学院,河北张家口075000

出　　处：《河北建筑工程学院学报》2021年第2期133-137,共5页Journal of Hebei Institute of Architecture and Civil Engineering

摘　　要：建筑业实施营改增政策以来,由于建筑企业自身的的运营特点,短期内并没有完全享受到减税的红利.因此,有效且合理的增值税纳税筹划就成为当前建筑企业面临的一项重要而紧迫的研究课题.以SG公司为例,对建筑企业增值税筹划的必要性及存在的问题进行了剖析,并提出相应的应对措施.Since the implementation of the policy of replacing business tax with VAT in the construction industry,due to the operational characteristics of construction enterprises themselves,the dividends of tax reduction cannot be fully enjoyed in the short term.Accordingly,effective and reasonable VAT tax planning has become an important and urgent research project for construction enterprises.Taking SG Company as an example,the necessity and problems of VAT planning in construction enterprises are analyzed in this paper,and corresponding countermeasures are proposed.

关 键 词：营改增 建筑企业 纳税筹划 

分 类 号：F4[经济管理—产业经济]