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营改增施行的根本目的是消除重复征税,完善税制,推进企业健康发展。但是各类企业也在新政策下收到诸多影响。本文在营改增的背景下分析了营改增具体的实施方式以及对建筑类企业所产生的影响,具体包括了财务和会计两个方面的内容。在详细阐述影响的前提下,又分析了企业可能的应对措施,为营改增新政下的企业发展提供一定的参考依据。
The fundamental purpose of the reform and implementation of battalions is to eliminate double taxation, improve the tax system, and promote the healthy development of enterprises. However, various types of enterprises have also received a great deal of influence under the new policy. This paper analyzes the specific implementation of battalion reform and its impact on construction enterprises under the background of battalion increase, including the two aspects of finance and accounting. Under the premise of elaborating the influence in detail, it also analyzes the possible countermeasures of enterprises and provides certain reference for the development of the enterprises under the conditions of reforming and improving the government.