营改增后高速公路建设单位税负变化和应对
高速公路建设单位“营改增”前后税负发生变化,影响当期进项税额的有材料类当期进项税额抵扣,人工劳务类当期进项税额抵扣、机械设备类当期进项税额抵扣和其他当期进项税额抵扣。高速公路建设单位“营改增”后应改革企业管理模式、提升企业的精细化管理水平、选择合适供应商、进行科学的纳税筹划等应对措施。...
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creator | 李玲芳 |
description | 高速公路建设单位“营改增”前后税负发生变化,影响当期进项税额的有材料类当期进项税额抵扣,人工劳务类当期进项税额抵扣、机械设备类当期进项税额抵扣和其他当期进项税额抵扣。高速公路建设单位“营改增”后应改革企业管理模式、提升企业的精细化管理水平、选择合适供应商、进行科学的纳税筹划等应对措施。 |
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ispartof | 宁德师范学院学报(哲学社会科学版), 2016-09 (3), p.25-27 |
issn | 2095-3682 |
language | chi |
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source | 国家哲学社会科学学术期刊数据库 (National Social Sciences Database) |
subjects | 应对 税负 营改增 高速公路建设单位 |
title | 营改增后高速公路建设单位税负变化和应对 |
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