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建筑业是我国国民经济发展的支柱产业,在现阶段我国经济社会新常态环境下有着十分重要的地位。“营改增”是指营业税改增值税,建筑行改增也是我国税务改革的重要环节,它可以有效减少重复征税,使市场细化和分工协作不受税制影响,为建筑业的快速有序发展奠定基础。如今,建筑业“营改增”改革已稳步发展,但仍然伴随着一些尚未解决的问题。笔者从对“营改增”改革对建筑业带来的推进和影响来开篇,对建筑业应如何科学实施税务改革进行了初步的探索和论述。
The construction industry is the pillar industry of our country’s national economy. At this stage, our country has a very important position in the new normal economic and social environment. “Business tax increase ” refers to the business tax to value-added tax, building tax line is also an important part of China’s tax reform, it can effectively reduce double taxation, the market refinement and division of labor cooperation is not affected by the tax system for the construction industry Rapid and orderly development laid the foundation. Today, the reform in the construction industry has been steadily progressing, but problems still remain with unsolved problems. The author begins with the promotion and influence brought by the reform of “camp, tax and tax increase” on the construction industry, and makes a preliminary exploration and discussion on how to implement the tax reform scientifically in the construction industry.