“营改增”的目的是完善税制,消除重复征税,降低企业税收成本,增强企业发展能力,促进国民经济健康协调发展。有些专家认为,将建筑业纳入“营改增”范围后,企业的整体税负将有一定程度的降低,但这一结论建立在建筑施工企业能获得至少8%进项税额的基础上。事实上,在目前建筑业普遍微利和施工企业难以获得人工、砂石料、水电费、甲供料等增值税专用发票的情况下,如果不改变传统的经营理念和财务管理模式,新税制不仅不能减轻企 The purpose of the “tax reform” is to perfect the tax system, eliminate double taxation, lower the tax cost of enterprises, enhance the ability of enterprise development, and promote the healthy and coordinated development of the national economy. Some experts believe that the overall tax burden on enterprises will be reduced to a certain extent after the construction industry is included in the scope of “battalion reform,” but this conclusion is based on the fact that construction enterprises can obtain at least 8% input tax. In fact, under the current prevailing profit-making situation in the construction industry and the difficulty for construction enterprises to obtain special VAT invoices such as artificial materials, gravel materials, utility bills and construction materials, the new tax system can not only fail to change its traditional business philosophy and financial management mode Reduce business