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作为我国深化财税体制改革的重大举措,“营改增”对优化我国产业结构、降低企业实际税负、鼓励企业创新发展具有直接而深远的现实意义。目前,施工企业暂时还并未被纳入到“营改增”试点范围,但是可以预见,随着“营改增”改革的不断推进,施工企业也应该积极做好相关准备工作,以便在时机成熟时更好地迎接“营改增”试点。施工企业应该从自身行业特点出发,重点分析“营改增”产生的影响,并采取针对性措施。
As a major measure for deepening the reform of the fiscal and taxation system in our country, “reforming the battalion and increasing profits” has direct and far-reaching practical significance for optimizing our industrial structure, lowering the actual tax burden on enterprises, and encouraging enterprises to innovate and develop. At present, the construction enterprises have not yet been included in the scope of the pilot project of “reforming camps and increasing profits,” but it is foreseeable that with the continuous reform of “increasing camps and increasing profits,” construction enterprises should also actively carry out related preparations, So as to better meet the “camp change” pilot when the time is right. Construction enterprises should start from the characteristics of their own industries, focusing on the analysis of the impact of “increasing revenue from tax reform” and adopting targeted measures.