“营改增”对建筑行业税收及财务核算的影响与建议

The Impact and Suggestions of "Replacing Business Tax with Value-added Tax" on the Construction Industry Tax and Financial Accounting

“营改增”的全称是“营业税改增值税”,我国首次将建筑业囊括其中成为试点,标志着我国的税务发展有了明显进步。由于建筑行业内涉及的工程金额数目都比较大,而“营改增”政策的推行能够减轻建筑业内因为纳税给企业带来的压力,同时对财务金额的核算也带来了新的改变,企业应该加强对“营改增”的认识与重视。本文将系统性地介绍建筑行业内“营改增”的意义和现状,并通过对“营改增”对建筑税收和财务核算的影响,提出有针对性的建议。

For the first time,China has included the construction industry as a pilot project,marking a significant progress in China's tax development.As the number of construction projects involved in the construction industry is relatively large,the implementation of the"replacing business tax with value-added tax"policy can alleviate the pressure on the enterprise due to taxation in the construction industry.At the same time,it the also brings new changes to the accounting of financial amounts.The enterprise should strengthen the understanding and emphasis on"replacing business tax with value-added tax".This article systematically introduces the meaning and status quo of"replacing business tax with value-added tax"in the construction industry,and puts forward specific suggestions on its impact on construction taxation and financial accounting.