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“营改增”是我国党中央着眼于国家经济发展全局作出的重大税务改革,也是我国在经济发展新常态下实施结构性减税的重要举措,充分体现了党中央以全面深化改革推动经济发展方式转变和经济发展提质和增效升级的坚定决心。本文以“营改增”改革为研究背景,从建筑安装行业出发做出研究,主要包括“营改增”的内容,对建筑安装企业的影响及应对措施等方面的探讨。
The “tax increase by the battalion” is a major tax reform made by the CPC Central Committee focusing on the overall national economic development. It is also an important measure taken by China to implement a structural tax reduction under the new normal economic development. It fully demonstrates that the CPC Central Committee has adopted a comprehensive, deepening reform to promote The transformation of the mode of economic development, the improvement of economic development and the enhancement of efficiency and upgrading. Based on the research on the reform of “increasing business and increasing investment”, this dissertation makes a research from the construction and installation industry, including the content of “business reform and increase”, the influence on construction and installation enterprises and the countermeasures.