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随着党中央国务院营改增的试点不断发展推进,影响的区域越来越大。2016年3月15日的全国两会上,李克强总理在政府工作报告中宣布:自2016年5月1日起,将“营改增”试点范围扩大到建筑业、房地产业、金融业、生活服务业,并将所有企业新增不动产所含增值税纳入抵扣范围的税制改革。至此建筑企业正式告别营业税时代,同时建筑业作为我国的重要产业,每年可创造大量的就业机会和产值,其特殊性就在于它既是产品的安装企业,又是产品的生产企业。本文主要分析了营改增在建筑行业中的推行情况,以及造成的影响,并且对相关的影响做出了对应的措施。
As the Pilot Program for the Reform and Increase of State Department Camps of the Party Central Committee continues to develop and progress, the affected areas are getting bigger and bigger. In the two sessions of the national government held on March 15, 2016, Premier Li Keqiang announced in his government work report that since May 1, 2016, the pilot program of “reforming battalion into VAT” has been extended to include construction, real estate, finance, Living services, and all enterprises included in the real estate value added tax included in the scope of deductible tax reform. At this point, construction enterprises officially bid farewell to the business tax era. At the same time, the construction industry, as an important industry in our country, can create a large number of employment opportunities and output value each year. Its uniqueness lies in that it is both a product installation enterprise and a product manufacturing enterprise. This article mainly analyzes the implementation of the VAT reform in the construction industry and the impact it has caused, and makes corresponding measures on the related impacts.