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营改增是我国近年来重大的税制改革,通过近几年的试点与发展,2016年5月营改增已全面实施于各个行业中,为企业的发展发挥重要作用,目前,将营业税转变为增值税已经成为国家税收的重点。本文以营改增税改革为主要背景,阐述了营改增运用对建筑施工企业的影响,探讨了建筑施工企业的税收筹划的措施。
The reform of the battalion is a major tax reform in recent years in our country. Through the pilot and development in recent years, the reform of the battalion in May 2016 has been fully implemented in various industries and played an important role in the development of the enterprise. At present, the business tax is changed to Value-added tax has become the focus of national tax revenue. In this paper, the reform of camp tax increases as the main background, expounds the impact of camp reform on the construction enterprises, and discusses the tax planning measures for construction enterprises.