营改增下建筑企业经营模式应对对策研究

A Study on the Countermeasure of Construction Enterprise's Business Mode under Replacing Business Tax with Value-added Tax

建筑业在"营改增"的冲击下应进行如何变革,是当前迫切需要研究和解决的问题。在梳理营业税、增值税、营改增的本质的基础上,分析了营改增对建筑企业经营的不利影响,进而从经营模式上对组织架构的变革提出了相应的对策。最后通过实证分析,验证了该措施的合理性。该研究成果可为建筑企业如何规范化应对营改增提供理论指导和决策依据。本文的研究以期给予建筑企业如何规范化应对营改增提供理论指导和决策依据。

Construction industry how to act on its own initiative,following the reformation of replacing business tax with value-added tax(VAT),is an urgent problem to study and solve.Based on the essence of business tax,value-added tax and replacing business tax with value-added tax(VAT),analysis of the revolution adverse impact on construction corporate operation was made,and countermeasures about transform of organization chart was proposed.This paper may give construction enterprises theoretical direction and decision basis to normalize company operation under replacing business tax with value-added tax(VAT).