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建筑行业是我国国民经济的支柱产业,在社会经济发展中占有重要地位。建筑行业的营业税改增值税属于我国税制改革的重要组成部分,能有效地避免漏税和重复征税现象,可以为我国建筑行业的持续健康发展提供了制度保障。本文着眼于分析对“营改增”对建筑业的影响,并提出有效的应对措施。
The construction industry is the pillar industry of our country’s national economy, occupying an important position in the social and economic development. The tax on sales tax in the construction industry is an important part of China’s tax reform. It can effectively avoid the phenomenon of tax evasion and double taxation and can provide a system guarantee for the sustainable and healthy development of China’s construction industry. This paper aims to analyze the impact of “Ying Zeng Zeng Zeng” on the construction industry and put forward effective countermeasures.