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在实现结构性减税的政策背景下,财政部和国家税务总局已经正式下发了“营业税改征增值税试点方案”的通知,此次税收改革对不同行业有着不同的影响。古建筑修缮业作为建筑业的一个细分具有相对于建筑业的共性和个性,“营改增”对古建筑修缮业有一定的影响。本文从定量和定性两方面分析了“营改增”对古建筑修缮业的影响,并对古建筑修缮业的“营改增”提出政策建议。
Under the background of the policy of structural tax reduction, the Ministry of Finance and the State Administration of Taxation have formally issued a circular on “Pilot Business Tax Reform and Value-added Tax Pilot Scheme”. This tax reform has had different effects on different industries. As a subdivision of the construction industry, the ancient building repair industry has the commonality and individuality with respect to the construction industry. The “change by the government” has an impact on the repair of ancient buildings. This article analyzes the influence of “Ying Zeng Zeng” on the ancient buildings repair industry from both quantitative and qualitative aspects, and puts forward some policy suggestions on the renovation of the ancient buildings.