| 基于营改增的建筑业税收征管问题研究 |
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| 引用本文： | 李伟,李卫平.基于营改增的建筑业税收征管问题研究[J].建筑经济,2016(4):8-10. |
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| 作者姓名： | 李伟 李卫平 |
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| 作者单位： | 1. 苏州大学东吴商学院,江苏苏州,215006;2. 苏州工业园区国税局,江苏苏州,215028 |
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| 基金项目： | 国家社科青年基金项目(15CJY070)，教育部人文社会科学研究青年基金项目(12YJC790103) |
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| 摘 要： | 建筑业纳入营改增后,其税收征管将面临重大变化。首先分析营改增给建筑业带来的机遇,并从税制设计和税收征管等方面阐述营改增带来新的挑战,然后从税收政策设计和行业经营等方面提出应对的建议。
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| 关 键 词： | 建筑业 增值税 税收征管 行业经营 建议 |
Research on Tax Administration Problems of Construction Industry Based on VAT |
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| Abstract: | After bringing construction industry into the reform of switching business tax to VAT,the tax administration will face great challenges. First,the paper analyzes the opportunity of switching business tax to VAT,then expounds the new challenges from the tax system design,industry management and tax administration three aspects. Finally,puts forward the construction industry response suggestions from the tax policy design, industry management and other aspects. |
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| Keywords: | construction industry VAT tax administration industry management suggestions |
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