基于“营改增”的建筑业税负、风险及税收筹划探析

摘要

First,this paper describes the possible impact of“switching business tax to VAT” on tax burden and tax risk of construction industry. Then,combined with the tax policy for the construction industry,puts forward some reasonable tax planning,in order to provide reference for reducing the real burden of construction industry.%首先阐述“营改增”对建筑业税负可能的影响及税收风险，在此基础上结合税收政策针对建筑业提出了一些合理的税收筹划方案，以期给建筑业降低税负提供参考和帮助。