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建筑行业是城市不断现代化的代表性产业,在我国的城市化进程中以及在经济发展过程中都起着不可或缺的重要作用。随着国家相关法律政策的颁布,例如营业税改增值税政策的实施,直接影响到建筑施工企业的发展。本文主要研究分析了营业税改为增值税对建筑企业造成的影响,分析实际情况,有针对性的提出相应的建议,为我国的建筑施工企业营改增提供相应的借鉴和参考。
The construction industry is a representative industry of the city’s continuous modernization. It plays an indispensable and important role in the process of urbanization and in the process of economic development in our country. With the promulgation of relevant national laws and policies, for example, the implementation of the VAT reform on business tax directly affects the development of construction enterprises. This paper mainly studies and analyzes the influence of business tax to value added tax on construction enterprises, analyzes the actual situation, and puts forward corresponding suggestions pertinently to provide reference and reference for the construction business in our country.