今年下半年,营改增将在建筑行业全面推行,应当看到,企业的实际税负变动与企业生产经营管理水平直接相关,而行业现行营业税率为3%的情况下,企业管理水平对企业经营成本产生的影响较小。但营改增后,对于管理粗放的、资质较低的中小型建筑企业,可能面临资金甚 In the second half of this year, the VAT reform will be fully implemented in the construction industry. It should be noted that the actual tax burden changes are directly related to the level of production and operation management. However, under the existing business tax rate of 3% The impact of operating costs is small. However, after the increase of battalions, the small and medium-sized construction enterprises with extensive management and low qualifications may face financial difficulties