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本文简述了营业税改增值税的背景,随着我国基础设施建设的不断投入,建筑企业日益成为国民经济的重要组成部分,深刻体会国家财税制度的改革给建筑企业减轻赋税的压力。展望“营改增”政策对建筑企业所起到的积极促进作用,建筑企业应加强财务税收管理、深化管理体制、发展模式、经营方式等多方面的改革,促进建筑企业健康持续的发展。
This article briefly describes the background of VAT reform of business tax. With the continuous investment of infrastructure construction in our country, construction enterprises are increasingly becoming an important part of the national economy. We are deeply aware of the pressure of tax reform on construction enterprises due to the reform of national taxation system. Looking forward to the active role of construction enterprises in promoting the construction enterprises by strengthening the policy of “increasing taxes and increasing profits”, and building enterprises should strengthen financial and taxation administration, deepen the reform of management system, development mode and operation mode, and promote the healthy and sustainable development of construction enterprises .