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在税收改革不断深入的背景下,营业税被改为增值税,而建筑业作为我国国民经济的主要途径,其所面临的经济发展环境也在改变,建筑业中营业税转为增值税,是其未来发展的必经之路。在营业税转变的过程中,对建筑业的影响很大,因此需要企业管理者必须要结合当前建筑行业的特点,针对营改增的要求,采取具体应对之策,如此才能够推进建筑行业的长久、稳定发展。本文就以建筑业营改增对施工企业与建设单位的影响进行几点研究分析。
In the context of deepening tax reform, business tax is changed to value-added tax, while the construction industry as the main way for our national economy, its economic development environment is also changing, the construction business turnover tax converted to value-added tax is its future The only way to develop. Business tax changes in the process of great impact on the construction industry, the need for business managers must combine the characteristics of the current construction industry, in response to the requirements of the camp to increase the adoption of specific measures to address, so as to be able to promote long-term construction industry ,steady development. In this paper, we will do some research and analysis on the impact of construction business increase on construction enterprises and construction units.