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实施营业税改征增值税,是党中央、国务院根据经济发展的新形势,从深化改革的总体部署出发做出的重要决策。2016年5月1日起,“营改增”的试点范围扩大到建筑业、房地产业。建筑业作为一项传统行业,具备建筑业特有的管理难点,如粗放式发展模式、资质共享与挂靠、劳务作业人员不稳定等。这些行业特性与管理难点,在“营改增”后,会给企业带来挑战,同时也能给企业带来全新的发展机遇,故而需在以后工作中更近一步的重视税制改革“营改增”对施工企业的影响及控制措施。
The implementation of the business tax reform and VAT collection is an important decision made by the Central Party Committee and the State Council on the basis of the new situation of economic development and proceeding from the overall deployment of deepening the reform. From May 1, 2016, the scope of pilot projects of “Changing Camps to Enterprises” was extended to the construction industry and real estate industry. As a traditional industry, the construction industry possesses the unique management difficulties in the construction industry, such as the extensive mode of development, the qualification sharing and anchoring, the instability of service workers and so on. These industry characteristics and management difficulties in the “business change”, will bring challenges to the enterprise, but also to bring new business opportunities for development, so the work in the future need to pay more attention to tax reform Influence of “Business Reform and Increase” on Construction Enterprises and Control Measures.