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市场经济条件下,我国的城市化建设进程不断加速,建筑行业作为我国基础行业的重要组成,由此迎来了巨大的发展机遇,并创造了可观的经济效益。因此,建筑企业理所应当成为了我国财政收入的主要来源之一,对其征缴税费,既是其社会责任的体现,又是国家建设的必然需求。“营改增”在某种意义上,为建筑企业发展注入了新的活力。本文在简述“营改增”背景的基础上,就“营改增”背景下的建筑企业应对之举进行了研究。
Under the market economy, the process of urbanization in our country is accelerating. The construction industry, as an important component of China’s basic industries, ushered in tremendous development opportunities and created considerable economic benefits. Therefore, the construction enterprises should become one of the main sources of fiscal revenue in our country, and collecting tax and fee is not only the manifestation of social responsibility but also the inevitable demand of national construction. In a certain sense, it has injected new vitality into the development of construction enterprises. Based on the brief introduction of the background of “increasing profits and increasing profits”, this paper studies the response of construction enterprises under the background of “increasing profits and increasing profits”.