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我国自2012年开始实施营改增试点改革,在得到显著的结构性减税成效后,于2016年在全国推行营改增税收制度改革试点工作,以此深化我国财税体制的改革。建筑施工行业在2016年5月1日后,纳入增值税纳税人行列,税制和税种的变更意味着建筑施工行业要整体进行改革。本文就营改增政策的实施为建筑施工带来的影响和形成的问题进行浅显的分析,并就笔者个人观点提出针对性的建议和对策以供读者参考。
Since 2012, China implemented the pilot program to increase the number of taxpayers and increase the pilot tax reform. After achieving significant structural tax cuts, the Pilot Reform Program of Tax Reform in China was implemented in 2016 to deepen the reform of China’s fiscal and taxation system. Construction industry in the May 1, 2016, the VAT taxpayers included in the ranks, the tax system and tax changes means that the construction industry to carry out the overall reform. This article makes a brief analysis on the impact and the problems caused by the implementation of the policy of VAT reform in the construction of buildings and puts forward some suggestions and countermeasures for the reader’s reference.