【摘要】 营业税改增值税具有划时代的意义,但是对于土木建筑业企业,"营改增"带来的不仅是机遇,更多的是挑战。根据对菏泽市土木建筑业企业的调查,发现部分土木建筑业企业并未享受到"营改增"的减税效果,实际税负反而有所增加。因此企业可以从规范增值税发票的取得和管理、及时更新固定资产、提高机械化水平、加强存货管理、利用关联公司降低税负、恰当选择计税方法以及运用财政补助资金进行税收筹划,以降低企业实际税负。更多还原

【Abstract】 The replacement of business tax with VAT is of epoch-making significance,but it has brought not only opportunities but also challenges to construction enterprises. According to the investigation of Heze civil construction enterprises,they haven’t enjoyed the tax reduction effect but the actual tax burden has increased instead.Therefore,enterprises should standardize the acquisition and management of VAT invoices,update fixed assets in time,improve the level of mechanization,use affiliated companies to reduce tax burden,choose appropriate tax planning methods,and apply fiscal subsidy funds to make tax planning so as to reduce the actual tax burden.更多还原