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营业税改增值税主要的目的是要改变在货物和劳务税制中的重复征税的现象,减轻企业的税收负担,完善的税收制度对于现代服务行业的发展也将起到推动作用。建筑行业一直以来都是重复征税相当严重的行业,企业也由于繁重的税务焦头烂额,企业的发展被严重拖缓。“营改增”是1994年和2009年增值税制度改革的进一步深化,这对于建筑行业来说是个重要的变化,本文从分析“营改增”对建筑行业的影响入手,对如何改进完善建筑业的“营改增”提出自己的一些看法。
The main purpose of business tax reform VAT is to change the phenomenon of double taxation in the tax system of goods and services to reduce the tax burden on enterprises, and improve the tax system for the development of modern service industries will also play a catalytic role. The construction industry has always been a very serious industry where taxation is repeated. Enterprises are also seriously hampered by heavy tax burdens. The reform of the VAT system was further deepened in 1994 and 2009, which is an important change for the construction industry. This article starts with the analysis of the impact of the construction of “VAT reform” on the construction industry, How to improve and perfect the construction industry “to change” to put forward some of their own views.