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经济的快速发展,需要相应的财政政策进行辅助,作为财政政策重要工具的税收对于国家经济的发展起到了重要的调控作用。随着改革开放的深入及相关行业的迅猛发展,使得建筑业的发展日趋走向成熟,建筑业的税收构成国家税收的重要组成部分,在国家经济发展中具有举足轻重的地位。自2016年5月1日起“营改增”(营业税改征增值税)试点范围将扩大到建筑业,这将大大降低建筑企业的税收压力,为企业的良性发展奠定坚实基础。文章阐述了“营改增”的背景、内容及给建筑企业带来的积极影响多于消极影响,并对于建筑企业的发展所起到的推动作用。
The rapid economic development requires the assistance of corresponding fiscal policies. The tax revenue, an important tool of fiscal policy, has played an important regulatory role in the development of the national economy. With the deepening of reform and opening up and the rapid development of related industries, the development of the construction industry has matured. The tax revenue of the construction industry constitutes an important part of the national tax revenue and plays a decisive role in the national economic development. Since May 1, 2016, the scope of the pilot project of “VAT reform” will be expanded to the construction industry, which will greatly reduce the tax pressure on construction enterprises and lay a solid foundation for the sound development of the enterprise. The article expounds the background, content and the positive impact brought to the construction enterprises more than the negative ones, and also plays a catalytic role in the development of the construction enterprises.