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中国在提升经济效益的过程中,通常会结合中国实际发展的情况,制定科学的策略,并合理的利用建筑业营业税改征增值税,从而有效的促进我国经济的增长。尤其在“十二五”期间,建筑业营业税改征增值税以成为财税体制改革的重要手段。本文则将对建筑业营改增后税负问题进行分析和研究,并提出相关的解决策略。
In the process of enhancing economic efficiency, China will formulate a scientific strategy based on the actual development of China and make rational use of the construction business sales tax to levy value-added tax so as to effectively promote the economic growth of our country. Especially during the “Twelfth Five-Year Plan” period, construction business tax rebates to value-added tax to become an important means of fiscal and taxation system reform. This article will analyze and study the problem of tax burden after the increase of construction business, and put forward relevant solutions.