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随着国家经济格局发展的不断完善,国家开始逐步完善税收政策,建筑施工企业作为国家的纳税大户,对国家的税收有着非常重要的作用,国家为了让建筑施工企业能够更好的发展,取消了建筑行业的营业税,实行了更为科学、合理、完善的“营改增”政策,建筑施工企业应该抓住机遇,及时制定相应的对策,积极应对“营改增”后可能出现的问题,尽可能的降低企业税负,使得建筑施工企业能够更好、更健康的发展。本文主要对建筑施工企业营改增面临的问题进行了详细的调查、分析、研究,从建筑施工企业营改增面临的问题以及建筑施工企业对营改增的应对措施这三个方面进行了具体的阐述,希望能对建筑施工企业正确应对营改增起到一定的指导作用和借鉴意义。
With the continuous improvement of the national economic structure, the state began to gradually improve its tax policy. As a large taxpayer in the country, construction enterprises play a very important role in the taxation of the country. In order to allow the construction enterprises to develop better, Construction business tax, the implementation of a more scientific, reasonable and perfect “business to increase ” policy, construction companies should seize the opportunity to develop appropriate measures in a timely manner, and actively respond to “battalion change” may occur Problem, as far as possible to reduce corporate tax burden, making the construction enterprises to better and healthier development. This paper mainly carried out a detailed investigation, analysis and research on the problems faced by the construction and management enterprises in the reform of the camps, carried out the concrete measures in three aspects: the problems faced by the construction and management enterprises in the reform of the camps and the response measures of the construction enterprises to the camps. Of the description, hoping to correct the building construction enterprises to deal with the reform to a certain degree of guiding role and reference.