国务院定调推开营改增,2016建筑业营改增推行在即!

专家认为,原来营业税企业改征增值税会减税,原来买服务的那些增值税纳税人也会相应增加抵扣项目,可以实现减税。国务院总理李克强目前主持召开座谈会,他表示:营改增作为深化财税体现改革的重点戏,前期试点已取得积极成效,今年要全面推开,进一步较大幅度减轻企业税负;增值税分享比例在全面推开营改增后要做合理适度调整,引导各地因地制宜发展优势产业;今年全面推开营改增并加大部分税目进项税抵扣力度,将带来大规模减税。对此,专家认为,这意思味作为2016工作重点,营改增即将全面推开,建筑业、房地产业、金融业和生活服务业将全面纳入试点范围,实现全行业覆盖。

李克强强调,全面推开营改增、加快财税体制改革要着眼调动市场主体发展积极性。顶住当前经济下行压力,推动稳增长调结构,要用好财税体制改革这一利器,更大激发市场主体活力。

 

中金公司首席经济学家梁红认为,企业税负过高会危及企业竞争力和发展后劲,因此需要减轻企业部门的税收负担。过年几年,最重要的减税措施是营改增。理论上营改增将降低所涉及行业的税负,并且减税效应随着时间的推移会越来越显著。预计在“营改增”全面完成后,如果进一步优化增值税税率,整个营改增实现的减税规模将达9000亿元左右。

专家认为,当前,减税的空间主要在增值税,包括推进营改增、降低制造业增值税税率。其他税种的关税空间相对不大,比如个人所得税、资源税等税种的改革。

值得注意的是,建筑业营改增已现端倪。《证券日报》记者获悉,近日中国建筑业协会和中国建设会计学会发布《关于做好建筑业企业内部营改增准备工作的指导意见》,要求建筑业内部做好营改增准备。《意见》提出, 建筑企业应该学习现有其他行业营改增文件,开展增值税模拟运转,制定这一方案需要关注五大问题,即增值税管理的基础条件(人员设备)问题、完善“项目法施工管理”问题、投标报价问题、合同协助议问题和某些长期性政策规定的具体解释和具体落实问题。专家认为,一旦建筑与房地产行业纳入营改增,购买厂房可以获得增值税专用发票用于进项税抵扣,房价中不再含有营业税,而包含的增值税无需计入企业成本。

营改增已箭在弦上,2016势在必发!如果说2015年建筑业焦点是“资质换证”,那营改增必将是贯穿2016全年的焦点。营改增给建筑业带来的影响更加猛烈、更加深远!

现在,还有一些建企领导误以为:营改增不就是财务部门的事情嘛!这种认识将给企业带来致使的威胁,因为营改增将涉及全公司业务模式的大改变,是牵一发而动全身的特大事情!

目前,我国建筑行业的经营模式,实事求是的说:大都以挂靠经营方式为主,挂靠资质、交管理费,被挂靠拥有资质的企业基本上不参与项目的日常经营管理。这种挂靠经营方式在营改增之后,即建筑行业税收方式实行增值税之后,将被终结!因为企业交纳的增值税是由销项税和进项税两部分来决定,销项税减去进项税就是企业实际要交纳的税,而进项税则取决于工程项目上的材料采购、劳务支出、机械租赁等各项费用取得的相应票据,若还以传统挂靠模式经营,将很难获得项目部真实的经营情况,企业必将无法获得真实、足额的票据,将导致企业至少存在两项重大经营风险:

  • 1)进项票据存在严重不足的可能,目前国家规定的建筑业增值税率为11%,与1%-3%的挂靠管理费相比,一个项目就可能会吃掉公司全年的利润,如果有几个项目出现问题,企业必将出现巨额亏损。
  • 2)主要领导面临刑事责任坐牢的风险,因企业不参与项目实际管理,项目实际负责人可能存在虚开增值税发票风险,这样的话,将构成虚开增值税发票罪,承担责任的是企业主要领导(法人代表、主管副总、财务总监等),已实施增值税的行业,每年都有多起类似案件,企业主要领导被判刑入狱的!

面对营改增重大改革,建议:

  • 1)思想重视:营改增是牵一发而动全身的大事,不仅仅是财务部门的事情,全公司要行动起来;
  • 2)组织保障:一定要成立以总经理为组长的营改增工作小组,研究应对之策;
  • 3)拟定详细计划:全面梳理企业各个环节,拟定详细计划,稳步推进、有备无患;
  • 4)聘请顾问:营改增已在多个行业已经实施,建议聘请有经验的税务专家予以辅导;因为涉及企业组织架构调整和业务全面梳理,有条件的话,建议同时聘请企业管理专家予以指导;
  • 5)马上行动:营改增从国务院层面已经非常明确,2016年势在必行!市场竞争,就是速度竞争,快鱼吃慢鱼的市场规则,一定马上行动,赢得变革转型的时间,掌握主动!

 

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  100. Ari Teman is an award-profitable comic, headliner and regular at A-List golf
    equipment in New York City and across the nation. In its first
    five years, JCorps has engaged almost 10,000 volunteers from 180 colleges and 600 corporations.
    A native New Yorker, Reg is the “New Kid on The Block.” He is a standup comic with
    a mode that is greatest described as Thought frightening, center class humor with an edge.” He might be seen recurrently at Gotham Comedy Club and was
    a recent participant within the New York Comedy Contest.
    To re-lease their items, the New York Day by day Info reported.

    Ari Teman went on to state that he has lived and labored in New York City his complete life,
    however now he cannot discover a secure place to call -cancels-flights-israel-combating-gaza-article-1.1875741 residence.

    Final yr, JCorps volunteers from 170 faculties and 450 corporations served 21,000 meals to hungry folks.
    New York based comic Ari Teman can not get anybody to lease him an house.
    In a put up – titled ‘Expensive AirBNB, No thank you for the
    XXX Freak Fest’ – uploaded on Tumblr on Wednesday, Mr Teman slammed
    the company. If the title Ari Teman sounds acquainted, you would possibly recall his harmful experience by
    way of Airbnb. Before signing off, I’d wish to thank Teman for
    sparing his useful time with us. Teman, a slapstick comedian in New York City, based JCorps, motivating Jewish younger adults into volunteering in their native
    communities.

    They spent the morning serving to children with developmental disabilities on the ARC of Essex County Stepping Stones College;
    visiting seniors at Canterbury Village, an assisted-residing residence in West Orange; studying books
    and newspapers on the air at EIES of NJ, a service for
    the visually impaired; packing food on the Group FoodBank of new Jersey; helping out at Cerebral Palsy North Jersey-Extreme Faculty;
    and various different duties for organizations and corporations across
    the area. He was awarded more than $23,000 in compensation by Airbnb after the
    party last 12 months but has now complained he is unable
    to get a lease, saying he has stayed in round 20 completely different locations since January.

    A panel of judges from outdoors the federation system chose Teman, 27,
    for the $25,000 Jewish Community Heroes prize after whittling down an inventory of greater than 400
    nominees, which also included Rabbi Ephraim Simon, director of Friends
    of Lubavitch of Bergen County in Teaneck. Stage: One other
    secret to JCorps is that it does not communicate of service as a sacrifice.” Let folks be selfish, he mentioned.
    A panel of judges from exterior the federation system chose Teman, 27,
    for the $25,000 Jewish Group Heroes prize after whittling down a
    list of greater than four hundred nominees.
    Beneath, try Teman’s advice on learn the way to efficiently make your story Ari Teman go viral.

    Israel “Spanky” Pena is a Bronx born native New Yorker that
    has lately took the world of comedy by storm along with his distinct model that is unique and hilarious.
    Under Jerry Nathan’s stewardship, the Jewish Historic
    Society of North Jersey has collected a hundred and fifty
    years’ worth of local Jewish historical past.
    Our shut relationship with Ari Teman’s Manager, Publicist,
    Assistant and Agent provides us direct entry to his schedule and availability.
    He’s the founder of the renowned JCorps International
    volunteer network and co-founding father of NextGen:Charity, the main conference on non-revenue and philanthropy innovation.

    He started JCorps in 2007 on one factor of a late-night whim,
    he said, about how he would possibly meet extra
    Jewish people. Ari Teman’s battle is non-public. In 2009, there were eight nominees from Southern Arizona, together
    with Jill Wealthy, an extended-time social justice activist and founding member of the Refugee Resettlement Committee of Jewish Household & Youngsters’s Companies, and Ariel Tinney, who
    was nominated for volunteer work through American Jewish World Service at
    a home violence middle in Cambodia. A delegation from UJA Federation of Northern New Jersey joined some
    three,000 Jewish professionals and lay leaders from
    world wide in Washington this week for the annual Normal Assembly of the
    Jewish Federations of North America, previously the United Jewish Communities.

    A panel of judges from exterior the federation system chose
    Teman, 27, for the $25,000 Jewish Group Heroes prize after
    whittling down a listing of more than 4 hundred nominees, which additionally included Rabbi Ephraim Simon, director of Pals of Lubavitch of Bergen County in Teaneck.
    Just because the Jews have moved from country to nation throughout our
    prolonged history, the Jewish Historical Society of
    North Jersey has moved from place to position, coming to relaxation (a minimum of for the current) on the Barnert Medical Arts Complicated in Paterson. Teman was
    acknowledged by the White Home and named the North American Jewish
    Group Hero by the Jewish Federations of North America.

    Ari Teman’s speak rounded out an annual Day of Service for Solomon Schechter Day School of Essex and
    Union highschool faculty students. Starting in late 2008, letters and columns filled the pages of The
    Jewish Regular concerning the rising costs
    of day-school tuition, evaluating these prices to a form of Jewish birth control.
    Merely because the Jews have moved from nation to nation throughout our prolonged historical past, the Jewish Historical Society of
    North Jersey has moved from place to place, coming
    to relaxation (at least for the present) on the Barnert Medical
    Arts Complex in Paterson. Violating the Phrases of Service
    of the New Jersey Jewish News website.

    Many Israelis who depart Israel normally depart
    behind their connections to the Jewish people — till they perceive that their
    kids are rising up with out that connection, Ari Teman after which they begin to interact,
    Sharansky continued. He is the creator of Effective Gratitude , co-founder of the
    NextGen:Charity and NextGen:Well being conferences and founding father of the JCorps and WeCorps volunteer networks.
    He’s been seen on: BBC with Stephen Fry, NBC’s Right now Show, Howard one hundred
    and one, Opie & Anthony, CBS, ABC, FOX, PIX, Fusion, Australia’s
    Studio 10, Israel’s Channel 10, and more, and written about in: New York Instances, Los Angeles Instances, Time Magazine, Inc Journal,
    NY Publish, Time Out NY, Inc Magazine, Fortune, BuzzFeed, Gawker, Jerusalem Publish, Jewish Week, Israel HaYom, i24, and extra.

    He could solely be 28, but Teman is already one of the vital profitable Jewish
    comedians in North America, making regular appearances at prime comedy clubs and successful TimeOut New York’s Joke of the Week.
    Ari Teman, founding father of JCorps, grew to become
    the first JFNA Jewish Neighborhood Hero. MyClean Founder Michael Scharf
    has been a longtime good friend of Ari Teman and MyClean is a sponsor
    of JCorps, the volunteer community based by Teman. The key to comedy,
    he says, is to attempt to be humorous.” And it appears Teman has mastered that system
    up to now, as a result of not solely has he received awards and played to bought-out crowds throughout the country, he additionally earned the approval of
    U.S. President Barack Obama.

    He is credited because the creator of “Social Volunteering”
    by The Jewish Week which named him “36 under 36″. That the Jewish mother joke is iconic in American humor
    — as Antler points out, you don’t even have to be Jewish
    to have a Jewish mother joke — is unquestionably one indication of
    how humor that originated with Jewish comedians has
    grow to be a part of the broader comedy panorama. After JFNA received phrase of the cancellation, a gaggle of some forty federation volunteers and executives have been invited to a reception with
    the president Monday evening on the White Home. Our shut relationship with Ari Teman’s Manager,
    Publicist, Assistant and Agent provides us
    direct entry to his schedule and availability.

    This year’s judges embody scientist Dean Kamen (inventor of the
    Segway); filmmaker Tiffany Schlain (The Tribe”); actor Elliot Gould (MASH,” Buddies”); screenwriter and director Etan Cohen (King of the Hill,” Idiocracy,” Tropic Thunder”); 4-time Olympic gold medal swimmer Lenny Krayzelburg; and
    final yr’s national honorees, together with Ari Teman, 2009’s Jewish Group Hero of the yr
    and founding father of JCorps, a program that connects young
    people to volunteer opportunities world wide. The identical year, Teman was named
    the Jewish Community Hero of the Yr by the Jewish Federations of North America for his
    philanthropy and innovation.

    He began JCorps in 2007 on something of a late-night time
    whim, he said, about how he may meet more Jewish individuals.
    Albers has been championed in the new (2008)
    ebook Loud & Clear by Karen Berg as a “hilarious but provocative satirist.” New York Magazine named his
    2004 political present, “American Rock,” as a “New and Noteworthy Off-Off Broadway Theater Pick.”
    Rock was twice the recipient of the MAC Award for Greatest
    Male Stand-Up Comic. A panel of judges from exterior the federation system
    chosen Teman, 27, for the $25,000 Jewish Group Heroes prize
    after whittling down an inventory of larger than 400 nominees, which also
    included Rabbi Ephraim Simon, director of Friends of Lubavitch of Bergen County in Teaneck.

    Teman’s group sets up young Jews with volunteer alternatives in 9 cities over three continents — all while engaged on virtually no price
    range. A panel of judges from outdoor the federation system chosen Teman, 27, for the $25,000 Jewish Group
    Heroes prize after whittling down a listing of higher than 400
    nominees, which additionally included Rabbi Ephraim Simon, director of Buddies of Lubavitch
    of Bergen County in Ari Teman Teaneck. The case was dropped, but Teman’s
    title — like a number of of tons of named in New York housing courtroom docket instances yearly — ended up in a
    database of purportedly risky renters that landlords pay to entry.

    He writes materials as quickly as he wakes up, continues writing in the course of the day as concepts come his method, and at evening performs at clubs in New York City and nationwide.
    When a man renting entrepreneur Ari Teman’s condominium used the place to host a intercourse occasion, Teman decided
    to show the horrible experience into a business various.
    In November, NNJKIDS awarded greater than $one hundred eighty,000 — the first of what it hopes will
    be quarterly distributions — to eight elementary day
    colleges. JCorps : The award-successful international volunteer network with thousands of members from over one hundred eighty colleges, 800 corporations, that operated in 7 cities,
    throughout the USA, Canada, and Israel.

    To build on the success of last 12 months’s inaugural program, the largest Jewish social-networking marketing
    campaign so far, JFNA is planning a large on-line marketing campaign along side Blue State Digital, the online strategy firm that
    helped the Obama marketing campaign raise greater than $500
    million and engage millions of volunteers. He
    is the Jewish Federations of North America’s 2009 Jewish Community Hero
    of the Year,” selected for founding JCorps, the Jewish social volunteering community
    JCorps brings collectively Jewish volunteers between the ages of 18 and 28 to connect
    and contribute to their communities.

    Airbnb , a service that lists flats and houses for rent, is geared toward vacationers nevertheless has some
    longer-time period choices. Israel might have the diaspora just as much as the diaspora needs Israel, Natan Sharansky, the newly appointed head of the Jewish Company for Israel,
    knowledgeable members of the GA delegation from UJA Federation of Northern New Jersey throughout a
    private meeting on Tuesday. Many Israelis who depart Israel often leave behind
    their connections to the Jewish folks — till they understand that their youngsters
    are growing up without that connection, and then they begin to have interaction, Sharansky continued.

    Packages equivalent to a deliberate cost-sharing initiative will attain across the Jewish neighborhood, he stated.
    A panel of judges from outdoor the federation system chose Teman for the Jewish Federations’ $25,000 Jewish Group
    Heroes prize after better than 600,000 on-line votes had
    been forged to whittle down a list of larger than four hundred nominees.
    New York based mostly comic Ari Teman can not get anybody to
    lease him an apartment. When a person renting entrepreneur Ari Teman’s condo used the place
    to host a sex party, Teman decided to turn the horrible experience right right into a enterprise
    opportunity. I hope that Airbnb makes it proper and takes care of the housing
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    Ari Teman is an award-profitable comic who has appeared on MSNBC, BBC and VH1 and is
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