国家“营改增”税制改革,对建筑业来说,既是机遇也是挑战。税制改革后对建筑企业会产生一定的积极作用。首先,从理论上分析,可以在一定程度上对错综复杂的环节进行规范,减少重复交税,降低企业生产建设成本。其次,促进企业扩大运营规模,加快技术进步。施工企业购买的大型机械设备等固定资产,可以享受抵扣政策,这无疑为此行业的更新设备、扩大运营规模提供了有利条件。 The reform of the tax system of the state to “increase profits and increase tax revenue” is both an opportunity and a challenge to the construction industry. Tax reform will have some positive effects on construction enterprises. First of all, from the theoretical analysis, we can regulate the complicated links to a certain extent, reduce duplicate tax payments and reduce the production and construction costs of enterprises. Second, to promote enterprises to expand operational scale and speed up technological progress. Construction machinery to buy large-scale fixed assets and other equipment, can enjoy the deduction policy, which undoubtedly for the industry to update equipment, expand the operation of the scale provided favorable conditions.