增值税扩围对石油管道建筑企业的影响及对策

Influence of Value-added Tax Expansion on Oil Pipeline Construction Enterprises and Countermeasures

随着国家经济的发展，建筑行业的税制问题也迎来了挑战，以往的税收制度已经不能适应建筑行业的发展。阐述“营改增”的实施背景，在增值税扩大行业范围必要性的基础上以中国石油管道局工程有限公司第四分公司为例，分析“营改增”给石油管道建筑企业带来的影响，并提出建筑行业面对增值税扩围后采取的应对措施。

With the development of national economy,construction industry faced with the challenges of tax system,the past tax system was unable to adapt to the development of the construction industry.On the basis of the necessity of expanding the scope of value-added tax(VAT),by taking the Fourth Branch of China Petroleum Pipeline Engineering Co.Ltd.as an example,this paper expounds the background of the implementation of“business tax transformed to value-added tax”,and analyzes the influence of“business tax transformed to value-added tax”on oil pipeline construction enterprises and measures for facing with the expansion of value-added tax after the tax expansion are put in the construction industry.