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建筑业作为我国支柱产业,影响着我国社会经济的发展。营业税改增值税改革后,给建筑企业发展造成巨大影响,尤其是增值税改革后进项税额抵扣额度,直接决定着建筑企业经济效益。现就营业税改增值税下给建筑企业财务会计造成的影响进行分析,提出了应对营业税改增值税的方法,从而保证我国建筑企业顺应营业税改增值税的改革形式,实现持续稳定发展。
As a pillar industry in our country, construction industry affects the development of our society and economy. Business tax reform VAT reform, the construction business development has a tremendous impact, especially after the value-added tax reform input tax credit amount, a direct decision of the economic benefits of construction enterprises. Nowadays, it analyzes the impact of VAT on construction enterprises’ financial accounting and proposes a method to deal with the VAT on sales tax so as to ensure that our construction enterprises conform to the reform of sales tax to VAT and achieve sustained and steady development.