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2016年5月1日,我国全面推行营业税改增值税(以下简称“营改增”),这将是我国在供给侧改革的重要举措,同时在财税制度角度推进我国市场产业结构升级,是我国自改革开放以来,最深入的税制改革。本文立于建筑业企业角度,对“营改增”相关政策进行解读,结合“营改增”后建筑业实际面临的问题进行叙述,就笔者个人观点进行分析,以望有助于建筑业企业应对“营改增”税制改革中的同类问题,不当之处,望海涵指正。
On May 1, 2016, the full implementation of the Business Tax Reform VAT (hereinafter referred to as “Business Tax Reform”) in our country will be an important measure for our country’s reform on the supply side. At the same time, we will promote the upgrading of China’s industrial structure in the fiscal and taxation system, It is the deepest tax reform in our country since the reform and opening up. This article is based on the perspective of the construction industry enterprises, interpret the relevant policies of “change by the battalion and increase ”, combined with the actual problems facing the construction industry after the “battalion change”, to analyze the author’s personal point of view, In response to the construction enterprises in the “business tax reform” tax reform in the same kind of problems, inappropriate, hope sea means correct.