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建筑业作为国民经济支柱性行业之一,是我国国民经济的重要物质生产部门,建筑业的发展对稳增长和促就业具有重要意义,建筑业“营改增”也备受社会关注。其行业特点鲜明,规模大、周期长、流动性强、环节多而复杂,给税收管理带来不小的困难与挑战。本文结合统计数据,对柳州市建筑业税收现状及税收管理中存在的问题进行分析,并就进一步加强建筑业税收管理作出探讨。一、柳州市建筑业基本情况(一)柳州市建筑业规模情况。
As one of the pillar industries of the national economy, construction industry is an important material production sector of our national economy. The development of the construction industry is of great importance to steady growth and employment promotion. The construction industry has also received much public attention. Its distinctive industry characteristics, large scale, long cycle, strong liquidity, many links and complex, bring considerable difficulties and challenges to tax administration. Based on the statistical data, this article analyzes the status quo of taxation in the construction industry in Liuzhou city and the problems existing in taxation management, and discusses how to further strengthen the taxation management in the construction industry. First, the basic situation of construction industry in Liuzhou (A) Liuzhou City, the scale of the construction industry.