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建筑业是我国国民经济的支柱性产业之一,在经济发展中起到举足轻重的作用。本次将建筑业“营改增”试用11%的增值税税率代替之前3%的营业税税率,涉及建筑业及其上下游产业链,对建筑行业的发展影响深远。本文针对“营改增”实施的必要性实施分析,随后对“营改增”的实施对企业造成的影响进行分析,最终给出建筑业实行“营改增”的政策建议。
Construction industry is one of the pillar industries in our country’s national economy and plays a decisive role in economic development. The construction industry “battalion change ” trial 11% VAT rate instead of the previous 3% sales tax rate, involving the construction industry and its upstream and downstream industry chain, the development of the construction industry far-reaching impact. Based on the analysis of the necessity of implementation of “Ying Zeng Zeng Zeng ”, this paper analyzes the impact of the implementation of “Ying Zeng Zeng ” on the enterprises and finally gives the policy of " Suggest.