“营改增”时代,企业面临由于进项税抵扣不足、征收方式变化、税务管理变化、企业内部管理不规范等导致综合成本上升的问题。自2016年5月1日起,建筑行业开始全面推行营业税改增值税工作。国家在本次“营改增”推进过程当中,速度较快,取得的效果较好;完成了增值税的全抵扣链条,社会总体税负有所降低;新老税务工作衔接也较为顺畅,施工企业正常的生产经营受影响较小。但在具体过渡过程 In the era of “increasing taxes and increasing profits”, enterprises are faced with the problem of rising overall cost due to the lack of input tax deduction, changes in collection methods, changes in tax management, and irregular internal management of enterprises. Since May 1, 2016, the construction industry has started the full implementation of business tax reform VAT. During the process of promoting the “battalion reform and increase”, the state has achieved a relatively high speed and achieved good results. The country has completed the chain of full deduction of value-added tax and the overall social tax burden has been reduced. The link between the new and old tax work has also been relatively Smooth, normal production and operation of construction enterprises less affected. But in the concrete transitional process