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随着我国税制的不断改革和完善,目前“营改增”已经成为了我国税制改革的主要内容之一。“营改增”的实施对我国各行各业发展有着重要影响,其中建筑产业是我国国民经济发展的重要动力,其税负的变化直接与其发展步伐有着重要的联系。本文就营改增对建筑施工企业税负影响进行了讨论,文章不仅阐述了“营改增”的相关概念,而且还针对“营改增”对税负的有利和不利影响进行了细致讨论,最后提出了几点应对措施以促进建筑施工企业在“营改增”的政策下更好地发展。
With the continuous reform and perfection of our tax system, the current “tax reform” has become one of the main contents of China’s tax reform. The implementation of “increasing taxes and increasing profits” has an important influence on the development of all walks of life in China. Construction industry is an important driving force for the development of our national economy. The tax burden changes have an important direct link with the pace of its development. In this paper, the author discusses the influence of business reform on the tax burden of construction enterprises. The article not only expounds the related concept of “business tax reform”, but also conducts the tax reform on the positive and negative effects of “business tax reform” Discussed in detail, and finally put forward some countermeasures to promote the construction enterprises in the “business tax reform” under the policy of better development.