“营改增”对建筑业税负的影响以及应对策略

The Impact of"Replacing Business Tax with Value-Added Tax"on the Tax Burden of Construction Industry and Countermeasures

在当今社会,建筑业是我国现有行业的重要组成部分,它的经营活动主要涉及机械制造、租赁、建材、金融、房地产等方面,在一定程度上它还会促进农村人口的就业问题。此次建筑业“营改增”对我国未来的经济走向、税收改革、财政收入都有重大影响。论文通过对建筑业“营改增”前后税负变化进行研究,从中发现问题并且解决问题。同时,为其他同行推进“营改增”的实施提供可靠的依据。

In today's society,the construction industry is an important part of China's existing industry,its business activities mainly involve machinery manufacturing,leasing,building materials,finance,real estate and other aspects,to a certain extent,it will promote the employment of rural population.The"Replacing Business Tax with Value-Added Tax"in the construction industry has a significant impact on China's future economic trend,tax reform and fiscal revenue.This paper studies the tax burden changes before and after"Replacing the Business Tax with a Value-Added Tax"in the construction industry to find and solve problems.At the same time,it provides a reliable basis for other peers to promote the implementation of"Replacing Business Tax with Value-Added Tax".