“营改增”前后建筑企业税负结构及水平比较研究  

Comparative Study on Tax Burden Structure and Level of Construction Enterprises Before and After"Replacing Business Tax with Value-Added Tax"

作　　者：陈燕 CHEN Yan(Chengdu Chuangjiayi Financial Consulting Co.,Ltd.,Chengdu 610000,China)

机构地区：[1]成都市创佳益财务咨询有限公司,成都610000

出　　处：《中小企业管理与科技》2020年第36期62-63,共2页Management & Technology of SME

摘　　要：对于国家经济发展和民生进步来说,建筑行业都占据着十分重要的地位,这是国民经济的重要支柱组成,因而对于建筑行业的征税情况进行管理是我国税收工作中的重要一环。对于建筑行业在“营改增”前后税负结构水平的变化情况进行分析,不但能够了解我国结构性减税工作的实行效果,也为了解当前阶段建筑行业税务情况提供重要基础。For the national economic development and people's livelihood progress,the construction industry occupies a very important position,which is an important pillar of the national economy.Therefore,the taxation management of the construction industry is an important part of China's taxation work.Analyzing the changes of tax burden structure before and after"replacing business tax with value-added tax"in the construction industry can not only understand the implementation effect of structural tax reduction work in China,but also provide an important basis for understanding the tax situation of the construction industry at the current stage.

关 键 词：建筑企业 税负结构 营改增 税负水平 

分 类 号：F812.42[经济管理—财政学]