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最近几年,营改增在各行各业逐步展开实施,其中建筑行业因自身行业特征而使得此次改革对其更具特殊性。营改增的实施不仅会影响到建筑企业的财务状况,而且会影响到其运营结构和运作机制,企业需深入研究营改增,以求更好的适应并积极应对政策变动对自身的影响。本文通过深入分析营改增的必要性以及对建筑行业的影响,力图明确建筑行业的应对之策。
In recent years, battalion reform has been gradually implemented in all walks of life. Among them, the construction industry has made the reform more special due to its own industry characteristics. The implementation of the VAT reform will not only affect the financial status of the construction enterprises, but also affect the operating structure and operation mechanism. Enterprises should further study the VAT reform in order to better adapt to and actively cope with the impact of policy changes on themselves. In this paper, through in-depth analysis of the necessity of the camp reform and the impact on the construction industry, trying to clarify the construction industry’s response.