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走进新时期之后国家经济实现了稳步提升,而在该种环境背景之下建筑行业迎来了较大的发展空间,尤其是近些年国民对于住房需求的极大增长,无疑成了建筑行业重要的推动力,而建筑行业的迅猛化发展也为提升国内经济起到了重要的影响作用。税收的存在激发建筑行业赚取经济利益的同时更增加了其经营压力,为了更好地帮助扶持建筑行业稳定发展,国家于十二五规划中提出营业税向增值税,由此营改增成了建筑行业关注的焦点。本文首先基于营改增实际内涵以及意义进行分析,其次对营改增基于建筑行业实际影响予以研究,最后探讨营改增背景下建筑行业经营对策。
After entering a new era, the economy of our country has been steadily upgraded. Under this kind of environment, the construction industry ushers in a large space for development. In particular, the huge increase in demand for housing by nationals in recent years has undoubtedly become the construction industry Important driving force, while the rapid development of the construction industry has also played an important role in boosting the domestic economy. The existence of taxation has stimulated the construction industry to earn economic benefits and at the same time increased its operating pressure. In order to better help support the stable development of the construction industry, the State raised the sales tax to value-added tax in the 12th Five-Year Plan, The focus of the construction industry. This paper first analyzes the actual meaning and significance of the camp reform, secondly, it studies the actual impact of the camp reform based on the construction industry, and finally discusses the management strategies of the construction industry under the camp reform.