“营改增”新政策实施后对建筑业的影响分析  

Analysis of the Impact of the New Policy of "Replacing Business Tax with VAT" on the Construction Industry

作　　者：杨静秋[1] 王艳丽[1] YANG Jing-qiu;WANG Yan-li(Jilin Engineering Normal University,Changchun 130051,China)

机构地区：[1]吉林工程技术师范学院,长春130051

出　　处：《中小企业管理与科技》2018年第32期77-78,共2页Management & Technology of SME

基　　金：2017年吉林省科技厅软科学研究项目<吉林省建筑业"营改增"政策实施效果与有效策略研究>成果之一(编号20170418031FG)

摘　　要：通过营改增政策的实施,对建筑企业的生存和发展产生了极其深远的影响,这对于提高建筑企业综合管理水平具有极大的推动作用,这已经引起了建筑企业内部的高度重视与关注。通过营改增新政策的实施,可以为建筑企业经营管理水平的提升创造有利条件,防止出现重复征税问题,将税负压力保持在可控范围内,为建筑企业带来崭新的发展契机,更好地顺应税制改革发展趋势。论文主要以营改增新政策实施后对建筑企业的影响分析为论点,重点阐述几点针对性的优化措施。Through the implementation of the policy of replacing business tax with VAT, the survival and development of construction enterprises have been deeply impacted, which has a great impetus to improve the level of comprehensive management of construction enterprises, it has aroused great attention and concern within the construction enterprises. Through the implementation of the new- policy of replacing business tax with VAT, favorable conditions can be created for the improvement of the management level of construction enterprises, and it can prevent the problem of repeated taxation, and keep the pressure of tax under control. It can also bring a brand-new development opportunity for the construction enterprises, and make them better conform to the development trend of the tax system reform. The paper mainly takes the analysis of the impact of the implementation of the new policy of replacing business tax with VAT on construction enterprises as the argument, and mainly expounds some targeted optimization measures.

关 键 词：营改增 建筑企业 影响 优化措施 

分 类 号：F812.42[经济管理—财政学]