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国家改革开放以来,中国经济建设水平日益提高,传统的财税体制已经不能满足我国当前的经济社会发展需要,营业税的征收弊端在经济发展的进程中日益显现,将营业税改为增值税,对我国社会的各类企业尤其是建筑施工企业影响深远,将会很大程度上改变我国建筑企业传统的经营格局,为我国建筑企业节约大量的纳税成本,对建筑企业的发展进步提供坚实的法律保障。
Since the reform and opening up of the country, the level of China’s economic construction has been increasing day by day. The traditional fiscal and taxation system can no longer meet the current economic and social development in our country. The disadvantages of the collection of business tax have become increasingly evident in the process of economic development. The business tax has been changed to value- Of all kinds of enterprises, especially the construction and construction enterprises, will greatly change the traditional operation pattern of China’s construction enterprises, save a great deal of tax costs for the construction enterprises in our country, and provide a solid legal guarantee for the development and progress of construction enterprises.