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在过去很长一段时间里,我国实行营业税和增值税并存的流转税制,很容易导致企业出现被重复征税的情况,不利于降低企业税负。为了彻底解决这一问题,积极推动我国经济结构的转型,我国逐步推行营改增试点,并于2016年5月1日起在全行业进行试点。建筑业也同时实行了营改增。由于建筑行业的特殊情况,营改增在实际推广过程中出现了各种困难,也给建筑企业的会计核算工作带来了很大变化。建筑企业应当高度重视这些影响,深入分析,找到应对的妥善方案。
For a long time in the past, the circulation tax system that implemented the business tax and value-added tax in our country can easily lead to double taxation of enterprises and is not conducive to reducing the tax burden on enterprises. In order to completely solve this problem and actively promote the restructuring of China’s economy, China has gradually implemented pilot camp reform and pilot projects in the entire industry starting from May 1, 2016. The construction industry also implemented a change in camp. Due to the special situation of the construction industry, the difficulties in actual promotion of battalion reform have also brought great changes to the accounting work of construction enterprises. Construction enterprises should attach great importance to these effects, in-depth analysis and find a proper solution to the problem.