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根据财税〔2016〕36号文件规定,自2016年5月1日起,在全国范围内全面推开营业税改征增值税试点,建筑业由缴纳营业税改为缴纳增值税。营改增政策的实行,对建筑安装行业的涉税事项、投标报价、企业核算管理、企业经营模式等方面产生深刻的影响,使建筑安装行业面临巨大挑战。建筑安装企业要根据企业实际情况,加强企业经营管理能力以应对挑战。
According to Cai Shui [2016] No. 36 Document, starting from May 1, 2016, a pilot project of converting business tax into value-added tax will be fully launched throughout the country. Construction business will be subject to business tax instead of VAT. The implementation of the policy of VAT reform in the construction and installation industry will have a profound impact on the tax-related matters in the construction and installation industry, bidding quotation, enterprise accounting management and enterprise management mode, which will pose a huge challenge to the construction and installation industry. Construction and installation enterprises according to the actual situation of enterprises, strengthen business management capabilities to meet the challenges.