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随着经济体制改革的完善,以及部分交通运输业和现代服务业在上海2012年1月1日起,实施营业税改增值说的试点工作的实施,营改增工作将会陆续的全面推行实施,最终的目标是增值税将会全面的取代营业税,这是经济发展和税制改革的趋势,建筑企业更是改革的重点,顺应时代,更是大势所趋,本文从营改增的背景下进行详细的分析建筑施工企业可能存在的问题,并积极的探讨解决的应对措施,希望为建筑施工企业实施营改增政策提供借鉴。
With the improvement of the economic system reform and the implementation of pilot projects of some transportation and modern service industries starting from January 1, 2012 onwards in Shanghai with business tax reform and value addition, the reform and increase of camps will be implemented in full swing one after another. The ultimate goal is that the VAT will completely replace the business tax. This is a trend of economic development and tax reform. Construction enterprises are the focus of reform. Adapting to the times, it is the trend of the times. This article analyzes in detail the background of the reform of the camp. Construction enterprises may exist problems, and actively explore the solutions to deal with, hoping to provide guidance for the construction enterprises to implement business reform policy.