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市场经济的迅速发展使得我国税制改革进程加快,为了完善我国的税务管理制度,营业税改为增值税的做法在全国各行各业不断推广运用,当然也包含了建筑行业。营改增这一税制改革对建筑行业中的各个施工企业既是机遇又是挑战,需要一分为二的看待和把握这个时机。本文将对营改增的主要内容进行阐述分析,并重点介绍营改增将对建筑施工企业带来哪些影响,在此影响下,建筑施工企业应该做出怎样的决策来趋利避害。
The rapid development of market economy has led to the acceleration of tax reform in our country. In order to perfect our country’s tax administration system, the practice of converting business tax into value-added tax has been constantly promoted and applied in all walks of life in the country and, of course, also includes the construction industry. The reform of this tax system is both an opportunity and a challenge for all construction enterprises in the construction industry. It is necessary to view and grasp this opportunity in half. This article will elaborate on the main contents of the VAT reform and emphatically introduces what impact the VAT reform will bring to the construction enterprises. Under this influence, what kind of decision should be made by the construction enterprises to profit and avoid.