“营改增”对建筑企业的影响及对策研究  

Research on the Influence of “Replacing Business Tax with Value-added Tax” on Construction Enterprise and the Countermeasures

作　　者：张俊清[1] ZHANG Junqing(Department of Accounting,Henan Institute of Economics and Trade,Zhengzhou 450046,China)

机构地区：[1]河南经贸职业学院会计学院

出　　处：《建筑经济》2020年第1期29-34,共6页Construction Economy

基　　金：河南省政府决策研究招标课题“河南省供给侧结构性改革的财税政策研究”(2018B310)阶段性研究成果;河南省软科学研究计划项目“经济新常态下完善地方税收体系的路径研究——以河南省为例”(192400410375)阶段性研究成果

摘　　要：建筑业全面推行“营改增”以来,新的深化增值税改革的政策不断出台,给建筑业和建筑企业带来深远影响。以河南省X建筑股份有限公司为例,梳理其建筑业“营改增”后遇到的难题,并提出具体的应对措施,以期帮助提高建筑企业管理水平和税法的遵从度,从而更好地提高企业的经济效益和发展潜力。Since the comprehensive implementation of“replacing business tax with value-added tax(VAT)”,a series of policies to deepen the reform of value-added tax has been introduced,bringing far-reaching influence to construction industry and construction enterprises.The paper takes the X Construction Co.,Ltd of Henan Province as an example,combs the problems of“VAT reform”in construction industry,and proposes specific countermeasures in order to improve the management level of construction enterprises and the compliance of tax laws,so as to better improve the economic efficiency and development potential of construction enterprises.

关 键 词：建筑业 建筑企业 营改增 对策 

分 类 号：F284[经济管理—国民经济]