营业税改增值税(简称“营改增”)是我国“十二五”时期工作的一次重要税制改革,它不仅是我国结构性减税的主要组成部分,更是经济结构转变的推动。自2012年“营改增”的试点推行至今,运输业、部分现代服务业已完成改革,于2013年8月1日起,在全国范围内推行。随着税收“营改增”制度的不断深入,建筑业“营改增”势在必行。 Business Tax Reform VAT (referred to as “tax reform”) is an important tax reform in our country during the “12th Five-Year Plan” period. It is not only a major component of China’s structural tax cuts but also a shift in economic structure promote. Since the implementation of the pilot program of “Changing Camps to Increase Zengzeng” in 2012, the transportation industry and some modern service industries have completed the reform and have been implemented nationwide since August 1, 2013. With the continuous deepening of the system of taxation and tax reform, it is imperative that the construction industry should “increase its profits and increase profits.”