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本文对我国营改增的含义进行分析,从降低了企业进行产业升级的负担、规避建筑企业重复纳税的情况、促进财务核算及管理水平的提高等多个方面,解析营改增对建筑施工企业的主要影响。最后,对营改增对建筑施工企业的影响进行总结,进而提出完善建筑施工企业应对“营改增”的几点策略。希望通过本文的阐述,旨在为相关领域研究提供一定思路。
This article analyzes the meaning of the VAT reform in our country from several aspects, such as reducing the burden of industrial upgrading, avoiding double taxation of construction enterprises, promoting the improvement of financial accounting and management, and analyzing the impacts of VAT reform on construction enterprises The main impact. Finally, the author summarizes the impact of the reform on construction enterprises, and then puts forward several strategies to improve the construction enterprises’ response to the “change from business to construction”. Hope that through this article, aims to provide some ideas for the study of related fields.