营改增对建筑企业会计核算的影响分析

Analysis of the Influence of Replacing Sales Tax with VAT on the Accounting of Construction Enterprises

营改增政策在消除原有征税中的重复环节,促进企业结构的优化,提高我国经济平稳发展上有重要作用。建筑行业是一种复杂性较强的行业,营改增政策对建筑行业会计核算有一定的影响,对建筑行业的发展既是机遇又是挑战。

Replacingbusinesstaxwithvalue- addedtax（ VAT）policyplaysanimportantroleineliminatingtherepeatedlinksintheoriginaltax collection, promoting the optimization ofthe enterprise structure and improving the steady development ofChina＇s economy. The construction industry is a complex industry, replacing business tax with value-added tax （VAT） policy has a certain impact on the accounting of construction industry, and it is both opportunities and challenges forthe development ofthe construction industry.