科技与创新
科技與創新
과기여창신
Science and Technology & Innovation
2015年
2期
14-15
,共2页
施工企业%“营改增”%会计核算%纳税申报
施工企業%“營改增”%會計覈算%納稅申報
시공기업%“영개증”%회계핵산%납세신보
construction enterprise%“to replace business tax with value-added tax(VAT)”%accounting%tax declaration
2015年起，建筑业将全面实施“营改增”。为了积极应对“营改增”带来的重大变化，建筑施工企业财税部门的两个关键环节——财务核算和纳税申报，应做好相应的准备工作和应对措施，确保“营改增”后增值税涉税业务的顺利完成。结合多年的工作经验，总结了“营改增”后企业会计核算和纳税申报工作中可能存在的问题，并提出了相关的应对建议，以期能对施工企业财税部门顺利应对“营改增”工作有所帮助。
2015年起，建築業將全麵實施“營改增”。為瞭積極應對“營改增”帶來的重大變化，建築施工企業財稅部門的兩箇關鍵環節——財務覈算和納稅申報，應做好相應的準備工作和應對措施，確保“營改增”後增值稅涉稅業務的順利完成。結閤多年的工作經驗，總結瞭“營改增”後企業會計覈算和納稅申報工作中可能存在的問題，併提齣瞭相關的應對建議，以期能對施工企業財稅部門順利應對“營改增”工作有所幫助。
2015년기，건축업장전면실시“영개증”。위료적겁응대“영개증”대래적중대변화，건축시공기업재세부문적량개관건배절——재무핵산화납세신보，응주호상응적준비공작화응대조시，학보“영개증”후증치세섭세업무적순리완성。결합다년적공작경험，총결료“영개증”후기업회계핵산화납세신보공작중가능존재적문제，병제출료상관적응대건의，이기능대시공기업재세부문순리응대“영개증”공작유소방조。
Since 2015, the construction industry will be the full implementation of “to replace business tax with value-added tax(VAT)”. In order to actively respond to the “major changes to replace business tax with value-added tax(VAT)” brings, the two key links of the finance and taxation departments of Construction Enterprises -- the financial accounting and tax declaration, should do well the preparation work and corresponding measures, ensure “to replace business tax with value-added tax(VAT)” after the successful completion of the VAT tax business. Combined with years of work experience, summed up the “possible problems to replace business tax with value-added tax(VAT)” enterprise accounting and tax declaration, and put forward relevant suggestions, in order to successfully deal with the financial and taxation departments of construction enterprises “to replace business tax with value-added tax(VAT)” work.
