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随着社会经济的日新月异,我国建筑行业的发展也突飞猛进。近年来在我国新财政税收体制改革的背景下,建筑行业的营改增政策也在逐渐推行,给建筑行业的税负带来了翻天覆地的变化。为此建筑行业为了积极响应我国推出的营改增政策,分别在采购、分包、工程实施等方面未雨绸缪,实行有利的措施。但是从客观角度讲,建筑行业“营改增”政策的实行过程中存在一定的问题亟待解决,本文将针对推广过程存在的问题进行详细的探讨。
With the rapid social and economic development, the development of China’s construction industry by leaps and bounds. In recent years, under the background of the reform of the new fiscal revenue system in our country, the policy of tax rebating in the construction industry is gradually being implemented, bringing about tremendous changes in the tax burden on the construction industry. To this end, the construction industry responded positively to the policy of increasing the number of battalions in the country and increased their investment in batches. We plan to take precautions in the areas of procurement, subcontracting and project implementation, respectively, and implement favorable measures. However, from an objective point of view, there are some problems that need to be solved urgently in the construction industry’s implementation of the policy of “reforming the battalion and increasing profits”. This article will discuss in detail the existing problems in the promotion process.