“营改增”对建筑业企业的影响及应对措施

On the Influence of "VAT instead of Business Tax" to Construction Enterprises and Its Countermeasures

"营改增"政策于2016年5月1日起全面试点实施.建筑行业的建设项目具有周期长、生产环节复杂等自身的特点而使这次改革对其具有特殊性.此次改革不仅对建筑企业的收入、现金流、财务状况会有重大影响,而且可能会加重部分建筑企业的税负.本文在"营改增"的实施背景下,围绕"营改增"对建筑业的具体影响进行探讨,并提出相应措施.

＂ VAT instead of Business tax＂ policy comprehensively pilot implemented on May 1,2016. Construction project of the construction industry has a long cycle, production complexity such as its own char-acteristics and make the reform with its particularity. This reform not only has a significant impact on the ira- come, cash flows, financial situation of construction enterprises, but also enhances the tax burden. Under the background of the implementatim of the ＂VAT instead of Business tax＂, this paper discusses the influence of＂ VAT instead of Business tax＂ to construction enterprises ,and puts forwards its countermeasures.