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基于建筑业已被纳入营改增政策的试点行业的大背景,本文从建筑业营改增的时代背景、营业税与增值税的异同、建筑业营改增后税负变化分析、营改增对建筑业的影响以及建筑业企业如何应对营改增五点来阐释建筑业营改增制度在运行过程中可能出现的问题,以期能够为相关的部门提供些许参考,逐渐完善营改增的相关制度。
Based on the background of the pilot industry in which the construction industry has been incorporated into the policy of increasing camp VAT reform, this paper analyzes the background of the change of the construction industry camp, the similarities and differences between the business tax and the VAT, the tax burden change after the VAT reform, The impact of the industry and how the construction industry should deal with the increase of five batches of batches to explain the problems that may arise during the operation of the construction business batching system so as to provide some reference for the relevant departments and gradually improve the system of battalion reform.