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自2012年1月1日起实施的营业税改增值税政策,在其试点范围逐步扩大的趋势下,建筑业被纳入改革范围已成为必然。营业税改增值税作为国家税务政策的改革重要着力点,能够帮助消除企业生产经营中营业税与增值税被重复计税的状况。本文通过分析营改增政策或将对建筑企业造成的影响,并针对其影响试提出相关对策,为我国建筑企业的良好发展提供理论参考。
From January 1, 2012 onwards since the implementation of the VAT reform of business tax policy, gradually expanded in the scope of its pilot trend, the construction industry has been incorporated into the scope of the reform has become an inevitable. VAT as a business tax reform as an important focus of the reform of the tax policy can help eliminate the production and management of business sales tax and VAT are double tax status. This article analyzes the impact of reform or increase policy on construction enterprises, and try to put forward relevant countermeasures according to its impact so as to provide theoretical reference for the good development of China’s construction enterprises.