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“营改增”是税制改革的内容之一,利于完善我国税负制度,改善了重复缴税的问题。本文对“营改增”对建筑企业税负及盈利水平的影响进行了分析,希望能对“营改增”的有效推广起到一定促进作用。建筑行业是我国的经济支柱产业,应用“营改增”制度后,建筑企业管理人员需要制定出应对税制改革的有效措施,这样才能降低企业的税负,才能保证企业的盈利水平。
The reform of taxation system is one of the contents of taxation reform, which will help to improve our tax burden system and improve the issue of double taxation. This paper analyzes the influence of “Yingzengzeng” on the tax burden and profitability of construction enterprises, hoping to promote the effective promotion of “Yingzengzeng”. Construction industry is the economic pillar industry in our country. After applying the system of “batching, changing and increasing”, the construction enterprise managers need to formulate effective measures to cope with the reform of the tax system so as to reduce the tax burden on enterprises and ensure their profitability.