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我国国民经济重要的支柱产业是建筑行业,其对我国发展国民经济发挥了带动作用。我国建筑行业目前正在不断的扩大规模,可是整体发展水平低下,还属于粗放的发展类型,同时征收建筑行业营业税的模式也对我国建筑行业的发展带来了严重影响,具体表现为重复进行征税,税负沉重等。因此迫切需深进行建筑行业营业税改增值税的改革。本文主要分析了营业税改增值税的重要背景,营改增的必要性,营改增对建筑行业的重要意义。
The pillar industry in our country’s national economy is the construction industry, which has played a leading role in the development of our national economy. China’s construction industry is now constantly expanding its scale, but the overall level of development is low, but also belongs to the extensive type of development, while the collection of construction industry business tax model also has a serious impact on the development of China’s construction industry, manifested as a repeat tax , Heavy tax burden and so on. Therefore, it is urgently necessary to carry out the reform of the VAT on the business tax in the construction industry. This article mainly analyzes the important background of VAT reform of business tax, the necessity of increasing the VAT reform, and the significance of VAT reform to the construction industry.