“营改增”对建筑业的影响及应对建议

Research on the Impact and Countermeasures of VAT on Construction Industry

营改增是我国结构性减税的一项重要举措,这项政策有助于进一步完善我国的税收体制,促进建筑业健康有序的发展。结合营改增的一些相关政策,从税负、产业环境与结构、财务会计三个方面分析研究营改增对建筑业的影响。在此基础上,从进项税额抵扣、内部组织架构、会计核算体系等方面,提出建筑业应对营改增的一些建议。

VAT Program is an important measure on structural tax reduction,which will improve the tax system, and promote the development of the construction industry.Combined with the related policies of VAT program, this paper analyzes the impact of VAT program from tax burden,the industrial environment and structure, financial accounting three aspects. On this basis,puts forward some suggestions to deal with VAT program from input tax creditability,internal organization system and accounting system.