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本文以建筑企业为主要研究对象,在简要分析“营改增”整体影响的基础上,针对建筑企业分析了“营改增”引发税负增加的具体原因,与此同时,还研究和讨论了建筑企业解决“营改增”税负增加的有效对策,以期为广大建筑企业的发展和进步提供一定的参考意见和建议。
Based on a brief analysis of the overall impact of “business tax reform”, this paper analyzes the specific reasons for the tax burden increase caused by “business tax reform” for construction enterprises, at the same time, This paper studies and discusses the effective countermeasures for construction enterprises to solve the problem of increasing the tax burden of “increasing taxes and increasing taxes” so as to provide certain reference opinions and suggestions for the development and progress of construction enterprises.