摘要
分析了目前建筑行业税负中存在的问题,重点介绍了营改增对建筑行业税负的影响,指出营改增能够有效解决建筑行业重复征税的问题,改善企业税负严重的情况。通过分析营改增对建筑行业税负的影响,希望能够帮助建筑行业的从业人员解决建筑行业的税务问题,推进建筑行业的健康发展。
This article mainly analyzes the existing problems in the taxation of the construction industry,and focuses on the impact of the reforms on the taxation of the construction industry. The CBZ can effectively solve the problem of double taxation in the construction industry and improve the situation of serious corporate taxation. By analyzing the impact of the reform of the camp on the tax burden on the construction industry,it is hoped that the employees of the construction industry will be able to solve the tax problems in the construction industry and promote the healthy development of the construction industry.
作者
张艳丽
Zhang Yanli(Shanxi Wanxing Engineering Cost Consulting Co. , Ltd, Taiyuan 030001 , Chin)
出处
《山西建筑》
2018年第19期212-214,共3页
Shanxi Architecture
关键词
营改增
建筑行业
税负
camp reform increase
construction industry
ta burden