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建筑业对于经济发展的一直都是十分重要的。近年来,非流动资产投资,新建项目数量相对减少以及建筑业生产方式粗放,并且企业的税负繁重,人工成本、建筑业原材料生产设备等成本大幅上升,建筑企业目前的状况不容乐观。在2016年5月1日起,金融业、建筑业等都被纳入营改增范围内,多年筹备的“营改增”改革宣告完成,营业税全面被増值税取代。将建筑业纳入增值税的征税范围是市场改革、供给侧改革的重要转变。
The construction industry has always been very important for economic development. In recent years, the investment in non-current assets, the relative reduction in the number of new projects and the extensive mode of production in the construction industry, as well as the heavy tax burden on enterprises, labor costs and the cost of raw materials manufacturing equipment in the construction industry have risen sharply. The current situation of construction enterprises is not optimistic. From May 1, 2016 onwards, the finance industry and the construction industry were all included in the scope of battalion reform. The “battalion reform” reform, which was prepared for many years, was announced and the sales tax was fully replaced by the VAT. The taxation of building industry into the VAT is an important shift in market reform and supply-side reform.