CAJ | 학술논문

按照国家税制改革时间表,＂营业税改征增值税＂将于＂十二五＂末完成,建筑业、金融业作为比较特殊的行业,＂营改增＂的时间一推再推,建筑企业行业协会自2012年初开始,已号召地方建筑企业进行＂营改增＂调研工作,并将调研结果通过住建部提交给财税部门,为建筑业＂营改增＂做积极地准备工作。建筑业实施＂营改增＂后将会面临一定的税务风险,需要积极面对和解决。
안조국가세제개혁시간표,＂영업세개정증치세＂장우＂십이오＂말완성,건축업、금융업작위비교특수적행업,＂영개증＂적시간일추재추,건축기업행업협회자2012년초개시,이호소지방건축기업진행＂영개증＂조연공작,병장조연결과통과주건부제교급재세부문,위건축업＂영개증＂주적겁지준비공작。건축업실시＂영개증＂후장회면림일정적세무풍험,수요적겁면대화해결。
According to the schedule of national tax system reform,a shift from sales tax to value-added tax will be accomplished by the end of 12 th Five-Year Plan.The practice has been put off again and again in such relatively special industries as building and finance.The construction enterprise industry association has,having started in early 2012,encouraged local construction enterprises to research on the shift from sales tax to value-added tax,and then submit the research report to finance and tax sectors via Ministry of Housing and Urban-Rural Development in order to fully prepare for the shift in building industry.There would be tax risk due to the shift,so great efforts will be made to solve the problem.