摘要
为了研究"营改增"政策对建筑企业的影响,本文从当前建筑业现行税收政策现状入手,分析其中存在的问题,然后从微观角度分析营改增对建筑企业的影响,以建筑企业6号线工程为例进行改革效果分析。
In order to study the influence of ＂change business tax to added-value tax＂ on construction enterprises, this paper from the current status of the existing tax policy of the construction industry to analyze its problems. Then, the paper analyzes the influence of the policy ＂change business tax to added-value tax＂ on construction enterprises from the microscopic view and takes line 6 of the construction enterprises as an example to analyze the reform effect.
出处
《价值工程》
2016年第2期64-66,共3页
Value Engineering
关键词
营改增
税收政策
建筑企业
change business tax to added-value tax
tax policy
construction enterprise
