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“营改增”税制改革这一理念,是国务院在“十二五”期间所明确指出要大力推进的,建筑行业“营改增”的实施是从2016年5月开始进行的,现已在全国范围内有了较好的开展。建筑施工企业面对此背景,必须去主动应对,同时完成从营业税改增值税的合理化过渡。文章就施工企业的“营改增”理论,结合了在实际施工过程中的经验,阐述了对施工企业的影响,同时指出了施工企业的整改措施和对策。
The concept of “tax reform by tax reform” is a concept that the State Council clearly pointed out during the “Twelfth Five-year Plan” to be vigorously promoted. The implementation of the “construction tax reform” in the construction industry started from May 2016 Carried out, has now been carried out in a good nationwide. In the face of this background, construction enterprises must take the initiative to deal with the same time, from the business tax to complete the rationalization of value-added tax transition. The article, on the basis of the theory of “business reform and increase” of construction enterprises, combines the experience in the actual construction process, elaborates the impact on construction enterprises and at the same time points out the rectification measures and countermeasures of construction enterprises.