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在我国总体的经济发展进程中,建筑行业占据了非常重要的地位。在“营改增”的规划之中,是希望能够伴随着十二五规划的完成而实现对所有行业的增值税的征收。着眼于建筑行业本身来说,具有自己特点,即此行业是以较高的劳务成本去换取与其他行业相比相对较低的利润。所以在税改工作推进的过程中,这一行业是比较敏感的。本文立足于建筑行业自身的发展,探讨建筑行业面对营改增税法改革中的一些初探。
In the overall economic development of our country, the construction industry occupies a very important position. In the plan of “increasing profits and increasing profits,” it is hoped that the VAT on all industries will be collected along with the completion of the 12th Five-Year Plan. Focus on the construction industry itself, has its own characteristics, that is, the industry is to higher labor costs in exchange for other industries with relatively low profits. So in the tax reform process to promote the industry is more sensitive. This article bases itself on the development of the construction industry itself and discusses some preliminary discussions on the reform of the construction industry in the face of tax reform.