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2016年5月1日起,我国全面推行营改增试点,将建筑业、金融业、房地产业、生活服务业全部纳入营改增试点,进一步完善了增值税制度,实现了我国财税体制的又一次深刻改革。建筑业作为国民经济的支柱性产业之一,是营改增试点的重点对象,也是全面深化体制改革的关键点。本文从建筑业特点出发,深入探讨营改增对建筑行业的积极和消极影响,为建筑行业迎接营改增带来的挑战与机遇提供借鉴。
Since May 1, 2016, China has fully implemented the pilot program of camp reform and increased the pilot projects of construction, finance, real estate and living services into the reform camps, further improving the value-added tax system and implementing the fiscal and taxation system in our country A profound reform. As one of the pillar industries of the national economy, construction industry is the key target of the reform and increase of the camps, as well as the key point of deepening the system reform in an all-round way. Based on the characteristics of the construction industry, this paper explores the positive and negative impacts of the reform of the camp on the construction industry in depth and provides references for the construction industry to meet the challenges and opportunities brought about by the reform of the camp.