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目前,全国将逐步完成建筑业、房地产业、生活服务业和金融保险业四大行业营业税改增值税,实现“营改增”的全面覆盖。建筑业作为国民经济发展的支柱产业,在我国经济发展中具有先导性作用,随着改革的推进,建筑施工企业即将也要面临“营改增”的浪潮。然而这必将对建筑施工企业税务产生一定的影响。如何在历史的必然趋势下积极面对这些风险影响,本文将结合相关实际对此进行理论分析。
At present, the country will gradually complete the business tax reform VAT of the four major industries including construction industry, real estate industry, living service industry and financial and insurance industry, and realize the comprehensive coverage of “business reform and increase”. As a pillar industry of the national economy, the construction industry plays a leading role in the economic development of our country. As the reform progresses, the construction enterprises are about to face the wave of “business reform and increase”. However, this will certainly have a certain impact on the construction business tax. How to face these risks under the inevitable trend of history, this article will carry on the theoretical analysis with the relevant reality.