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营业税改增值税(营改增)是我国的一次重大税收制度改革,在一定程度上有利于我国经济结构的变化和发展。随着“营改增”在全国各个省市试点规模以及试点行业的扩大,建筑施工行业也即将被纳入试点范围内。对建筑施工企业来说,“营改增”的出台,既是挑战也是机遇,建筑企业如何避免“营改增”带来的负面问题,抓住其中的机遇,实现建筑施工企业“营改增”的科学、安全过渡?本文就“营改增”对建筑施工企业产生的影响进行探究,并提出相应的解决对策。
Business tax reform VAT (business tax increase) is a major tax system reform in our country, to a certain extent, conducive to the changes and development of China’s economic structure. With the increase in the number of pilot camps in various provinces and cities in the country as well as the expansion of pilot industries, the construction industry will soon be included in the pilot area. For construction enterprises, the promulgation of “battalion change ” is not only a challenge but also an opportunity. How can construction companies avoid the negative problems brought about by the “battalion change” and seize the opportunity to realize the construction enterprise “Camp to increase” science and security transition? This paper on the “camp to increase” on the construction enterprises to explore the impact and propose appropriate solutions.