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随着社会经济的快速发展,我国城市化进程的不断加快,建筑行业作为我国最为重要的基础行业,其近年来也获得了巨大的发展,其在为社会创造巨大经济效益的同时,也为推动社会各领域建设事业的发展发挥举足轻重的作用,建筑施工企业也理所当然成为我国财政收入的重要来源,然而随着建筑行业的不断发展,以往对其采用的征收营业税的模式,已不能适应社会发展的需要,增值税的提出,则很好的应对了这一问题,“营改增”的出台及实施,对于保障建筑行业健康可持续发展发挥关键作用。本文将就在营改增背景下,建筑施工企业,应采取的有效应对措施。
With the rapid social and economic development, the process of urbanization in our country has been accelerating. As the most important basic industry in our country, the construction industry has also enjoyed tremendous growth in recent years. While building huge economic benefits for the society, it also promotes However, with the continuous development of the construction industry, the mode of levying sales tax adopted in the past can no longer meet the requirements of social development. However, the construction enterprises in various fields play an decisive role in the development of their construction undertakings. Needs, the introduction of value-added tax, it is a good response to this problem, “the reform of the camp to change ” the introduction and implementation of the construction industry for the protection of health and sustainable development play a key role. This article will be in the context of battalion change, building construction enterprises, should take effective measures.