论文部分内容阅读
3月5日李克强总理在2016年政府工作报告中提出,5月1日起全面实施营改增,营业税的范围扩大到了建筑业、房地产业、金融业、生活服务业。本文以建筑行业“营改增”为切入点,着重分析“营改增”后对该行业带来的一系列影响,以此探索在“营改增”大背景下,如何更好地利用政策为企业减负。
On March 5, Premier Li Keqiang put forward in the 2016 government work report that the full implementation of the business tax reform will be implemented on May 1, and the business tax will be extended to the construction industry, real estate industry, financial industry and daily life service industry. In this paper, the construction industry “business change to increase ” as the starting point, focusing on the analysis of “business change ” after the series of impact on the industry, in order to explore the “business change” background, How to make better use of policies to reduce the burden on enterprises.