论文部分内容阅读
2016年5月1日,我国将全面推行营改增试点,将建筑业、房地产业、金融业、生活服务业全部纳入营改增试点,营业税消失于历史长河,我国财税体制实现了一次里程碑的改革。建筑施工企业是营业税改增值税的重点试点对象,是促进建筑业可持续发展的突破点。因此,加强营改增后建筑施工企业的内部管理,是成功实施营改增的必要措施,是深化供给侧结构性改革的有效途径。本文从建筑业特点出发,深入探讨全面推行营改增后,我国建筑施工企业如何加强内部管理,为建筑业的财税体制改革提供一定的参考。
On May 1, 2016, China will comprehensively implement the pilot program of business reform and increase and incorporate the construction industry, real estate industry, financial industry and daily life service industry into a pilot program of camp reform and business tax disappearing in a long period of history. China’s fiscal and taxation system has achieved a milestone reform. Construction enterprises are the focus of business tax reform VAT pilot target is to promote the sustainable development of the construction industry a breakthrough point. Therefore, strengthening the internal management of construction enterprises after the camp reform is a necessary measure for the successful implementation of camp reform, which is an effective way to deepen the supply-side structural reforms. Based on the characteristics of the construction industry, this paper explores in depth the full implementation of the reform of the battalion, how to strengthen the internal management of the construction enterprises in our country and provide some reference for the reform of the fiscal and taxation system in the construction industry.