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自世界金融危机以来,我国传统生产型行业一直处于疲软状态,建筑行业成为我国国民经济的支柱型行业。自2012年“营改增”试点实施至2016年5月1日“营改增”全面实施,营业税将退出历史舞台,包括建筑行业在内的所有行业全面实行增值税。对于建筑行业来说,如何在政策初行期做好“营改增”过渡工作,确保企业纳税工作的规范性以及行业的稳定运行,是所有建筑企业需要应对的重大问题。本文将从多角度分析“营改增”对建筑行业企业财务的影响,并以此为基础对建筑行业应对改革的措施进行探讨,为建筑行业平稳应对“营改增”过渡期提供思路。
Since the world financial crisis, China’s traditional production-oriented industries have been in a state of weakness, and the construction industry has become the pillar industry in China’s national economy. Since 2012, the implementation of the pilot program of “reform of battalion to VAT” will be implemented on May 1, 2016. The implementation of “VAT reform” will be fully implemented. The sales tax will be withdrawn from the historical arena. The VAT will be fully implemented in all industries, including the construction industry. For the construction industry, how to make the transition from “battalion to capital increase” during the initial phase of the policy to ensure the standardization of tax payment and the steady operation of the industry is a major issue that all construction companies need to cope with. This article will analyze the impact of “Yingzengzeng” on the corporate finance in the construction industry from multiple perspectives, and on the basis of which we will discuss the measures for the construction industry to cope with the reform and provide a smooth response for the construction industry to the “transition from battalion to business” Provide ideas.