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营业税改征增值税势在必行,在当前环境下对建筑行业和造价领域都产生了巨大影响,直接改变了建设项目实施的不同阶段计价和计税的程序与结果。以“营改增”为主线,先介绍了营业税和增值税的区别与联系,又解释了“营改增”的含义以及这一改革实施的目的和意义,接着讨论了“营改增”对建筑行业的影响,并且重点分析了对工程造价领域原有价税体系的改变。旨在为以后的相关工作与学习提供指导。
Business tax reform levy VAT is imperative in the current environment for the construction industry and the cost of the area have had a tremendous impact on the direct implementation of the construction project has changed the pricing and tax calculation procedures and results. The main line of “change the business camp to increase tax”, first introduced the difference and connection between business tax and value added tax, and explained the meaning of “business tax increase” and the purpose and significance of this reform and implementation, and then discussed “ Camp to increase ”on the construction industry, and focus on the analysis of the original cost of the project cost changes in the field of tax system. The purpose is to provide guidance for future related work and study.