“营改增”后贵州省建筑业供给侧改革方向与路径  

Direction and Path of Supply-side Reform of Construction Industry in Guizhou Province after "Replacing the business tax with value-added tax"

作　　者：蒋琳[1] Jiang Lin(School of Economics,Guizhou University of Finance and Economics,Guiyang,Guizhou 550025)

机构地区：[1]贵州财经大学经济学院

出　　处：《贵州商学院学报》2019年第2期59-65,共7页Journal of Guizhou University Of Commerce

基　　金：贵州省科技厅软科学计划项目“后‘营改增’时代建筑业供给侧改革研究”(黔科合基础[2016]1531-4号)

摘　　要：建筑业作为国民经济支柱产业以其同上下游相关行业较高关联度和对地方经济较大影响力,于经济健康持续发展发挥着及其重要的作用。研究基于贵州省建筑业“营改增”视角,从微观、中观和宏观层面剖析“营改增”对建筑业的影响,提出“营改增”后建筑业供给侧改革方向和路径。As a pillar industry of the national economy,the construction industry plays an important role in the healthy and sustainable development of China's economy with its high degree of correlation with the related upstream and downstream industries and its greater impact on the local economy.Based on the perspective of replacing the business tax with value-added tax,the study analyzes the impact of such reform in the construction industry from the micro,meso and macro levels,and proposes the reform direction and pathon the supply side of the industry.

关 键 词：“营改增” 供给侧改革 建筑业 

分 类 号：F812[经济管理—财政学]