“营改增”对建筑业的影响及对策

The Impact of Transition from Business Tax to Value Added Tax on Construction Industry and Its Countermeasures

建筑企业在当前激烈的市场竞争环境下,要降低生产运营成本,提升综合管理效益,规避业务经营风险,必须从国家"营改增"税制制度的实施情况着手,从增值税制的设计原理及计税方式着手,深入分析"营改增"带来的影响,积极进行风险控制与策略应对,顺应税制改革并将其转化为助推优化发展的东风。

Construction enterprises should reduce production costs, improve the comprehensive management benefits, avoid operation risk in the fierce market competition environment, analyzed the impact of transition from business tax to VAT from the implementation of tax system of VAT and the design principle and the way of tax of VAT, analysis the impact of risk control and strategy, conform to the tax reform and boost optimization development.