“营改增”对建筑企业的影响及对策研究

Research on the Influence of “Replacing Business Tax with Value-added Tax” on Construction Enterprise and the Countermeasures

建筑业全面推行“营改增”以来,新的深化增值税改革的政策不断出台,给建筑业和建筑企业带来深远影响。以河南省X建筑股份有限公司为例,梳理其建筑业“营改增”后遇到的难题,并提出具体的应对措施,以期帮助提高建筑企业管理水平和税法的遵从度,从而更好地提高企业的经济效益和发展潜力。

Since the comprehensive implementation of“replacing business tax with value-added tax(VAT)”,a series of policies to deepen the reform of value-added tax has been introduced,bringing far-reaching influence to construction industry and construction enterprises.The paper takes the X Construction Co.,Ltd of Henan Province as an example,combs the problems of“VAT reform”in construction industry,and proposes specific countermeasures in order to improve the management level of construction enterprises and the compliance of tax laws,so as to better improve the economic efficiency and development potential of construction enterprises.