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2011年11月,财政部和国家税务总局联合发布了《营业税改征增值税试点方案》,营业税改征增值税(以下简称“营改增”)改革正式拉开序幕。自此,“营改增”试点行业范围和地区范围不断扩大,本次改革预计2016年将全面完成。目前,已推进“营改增”改革的行业包括交通运输业、部分现代服务业和邮政服务业;暂未推进的行业包括建筑业、通信行业、金融保险业和生活性服务业。其中,建筑业由于其涉及行业多、情况错综复杂,是未来“营改增”改革的重点和难点,需要各类企业积极应对,把握住税制改革的机遇,不断提高企业的竞争能力。本文选择建筑业进行了分析研究,对实施“营改增”改革会对建筑业带来的影响,尤其是对企业税负的影响做了详细分析,最后从企业应对方面提出了相应的建议。希望本文可以为建筑行业顺利实施“营改增”改革提供一点帮助。
In November 2011, the Ministry of Finance and the State Administration of Taxation jointly issued the “Pilot Program for Changing Business Taxes into Value Added Taxes,” and the reform of business tax reform levy value-added tax (hereinafter referred to as “VAT reform”) officially kicked off. Since then, the scope of the pilot “Pilot Reform” pilot project has expanded continuously. The reform is expected to be completed in 2016. At present, the industries that have pushed forward the reform include the transportation industry, some modern service industries and the postal service industry. The non-advancing industries include the construction industry, the telecommunications industry, the financial insurance industry and the life service industry. Among them, the construction industry due to its many industries involved, the situation is complicated, the future “battalion change” reform focus and difficulty, all types of enterprises need to actively respond to seize the opportunity of tax reform, and constantly improve the competitiveness of enterprises. This article chooses the construction industry to carry on the analysis research, has carried on the detailed analysis to the construction industry the influence that “” change "the reform will bring to the construction industry, especially to the enterprise tax burden, finally from the enterprise response aspect proposed the corresponding Suggest. I hope this article can provide a little help for the successful implementation of the reform in the construction industry.