论文部分内容阅读
对关于“建筑业营改增还仍然走在路上”这个观点,秦会长谈以下五层意思:一、“走在路上”的含义,不仅仅是说执行增值税制度这件事是长期的,不会结束的,始终走在路上,更重要的是指建筑业企业营改增的“改”还仍然走在路上。二、建筑业营改增试点还依然走在路上,主要是基于以下三点事实:1、建筑业中的一般纳税人,真正实施了一般计税方法的,比例还很少
On the view that “the construction business is still increasing in value and still on the road”, President Qin talked about the following five meanings: First, the meaning of “walking on the road” is not merely to say that the implementation of the VAT system Things are long-term, not over, and always on the road. More importantly, the reform of the construction enterprises’ camps is still on the road. Second, the pilot increase in construction business camp is still on the road, mainly based on the following three facts: 1, the general taxpayers in the construction industry, the actual implementation of the general tax calculation methods, the proportion is still very small