随着全国范围内营业税改征增值税(以下简称“营改增”)进程的不断推进,建筑行业的税收征收改制工作也在进行开展。建筑行业是我国经济发展的重要力量,建筑行业的发展涉及面光,过程复杂,实行“营改增”政策之后,对建筑行业具有深远的影响。“营改增”政策的推行有利于我国经济的长远发展,可以减轻企业的税收负担,但是短期内有可能会增加企业的缴税额度,增加了企业的负担,因此需要寻找有效的措施应对这一问题。 With the continuous promotion of business tax reform (VAT) (hereinafter referred to as “VAT reform”) across the country, tax reform in the construction industry is under way. The construction industry is an important force in the economic development of our country. The development of the construction industry involves the face-to-face light, the process is complex, and the implementation of the policy of “changing the battalion into a business by increasing taxes” has a far-reaching impact on the construction industry. However, in the short term, it is possible to increase the amount of tax paid by the enterprises and increase the burden on the enterprises, and therefore, effective measures should be taken in order to reduce the tax burden on the enterprises. Deal with this problem.