关于当前“营改增”对建筑业会计核算的影响分析

Analysis about the impact of “Camp changed to increase” to the accounting of construction industry

"营改增"的实施标志着我国税制以及增值税制度改革迈出了重要的一步,也是我国经济发展过程中必然要经历的一个转变,对税制体制的完善产生了重大的影响。本文主要结合建筑业的实际情况,对"营改增"对建筑业会计核算的影响及对策进行了详细的分析。

＂Camp changed to increase＂ changed to increase the implementation of China＇s tax system and the reform of the value-added tax system has taken an important step. It is a change that must be experienced in the course of economic development of our country, and it also has a great influence on the perfection of the tax system. Therefore, this paper mainly combined with the actual situation of the construction industry, analyzes the influence of the ＂camp changed to increase＂ on the accounting calculation of the construction industry, and puts forward the countermeasures.