新一轮“营改增”再次启动,此前呼声较高的建筑安装业仍不在此列。可以说,建筑业缺席本轮改革已成定局。长期以来,增值税的征税范围覆盖了除建筑业之外的第二产业。今年的再度缺席似乎也再次说明了这个行业的特殊性。由于建筑业劳动力主要由大量农民工构成,其中就暗含就业与稳定的因素,因此在税改在该行业推行之前,对建筑安装行业进行调查研究就显得尤为重要。笔者通 A new round of “battalion increased by” start again, after a high voice of the building and installation industry is still not included. It can be said that the absence of the construction industry is a foregone conclusion of this round of reform. For a long time, the scope of the tax on value-added tax covered the secondary industry except for the construction industry. Again this year’s absence seems to once again illustrate the particularity of this industry. As the construction labor force is mainly composed of a large number of migrant workers, which imply employment and stability factors, the tax reform in the industry before the implementation of the construction and installation industry research is particularly important. I pass