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近年来,我国的建筑业取得了长足的发展,在国民经济中占据着非常大的比重。对建筑行业征收的营业税导致的重复计税使建筑企业压力越来越大,因此,人们对“营改增”的呼声越来越高,“营改增”实施对建筑企业产生了深远的影响。本文结合了我国的建筑业实际情况对“营改增”的现状进行了阐述,简要介绍了“营改增”对我国经济发展的重要性,并分析了“营改增”对建筑企业产生的影响,最后提出了建筑企业应对“营改增”的一些建议。
In recent years, China’s construction industry has made considerable progress, occupying a very large proportion in the national economy. The double taxation caused by business tax levied on the construction industry is putting more pressure on construction enterprises. Therefore, people are increasingly demanding higher voices from the “business tax reform” Far-reaching impact. Based on the actual situation of the construction industry in our country, this paper expounds the status quo of “business tax reform”, briefly introduces the importance of “business tax reform” to China’s economic development, and analyzes “ ”The impact on the construction business, the final proposed construction companies to deal with“ battalion change ”some of the recommendations.