论文部分内容阅读
营改增的目的是为纳税人减负。从目前实际情况看,营改增后,建筑业税率不减还增。税负增加,严重影响到建筑业的生产经营,尤其是中小型建筑企业的生产经营。这种状况将促使建筑企业选择大型供应商合作,引发建筑行业重新洗牌和建筑业市场细分,倒逼建筑行业进一步转型升级。
The purpose of the VAT reform is to reduce the burden on taxpayers. Judging from the current actual situation, after the VAT reform increases, the construction tax rate will not be reduced but also increased. Tax burden increases, seriously affecting the construction industry’s production and operation, especially small and medium-sized construction enterprises in the production and operation. This situation will prompt construction companies to choose large-scale supplier cooperation, triggering the reshuffle of the construction industry and construction market segmentation, forcing the construction industry to further upgrade.