摘要
财政部、国家税务总局于2011年11月16日发布《关于印发<营业税改征增值税试点方案>的通知》,标志着"营改增"在我国开始试点实施,这一文件加快了我国经济发展和产业结构升级。随着"营改增"由试点实施推向各个领域,建筑行业作为国民经济的重要组成部分,其税收改革势在必行。本文的研究重点在"营改增"对于建筑企业的影响,以及建筑企业应当如何应对这一举措带来机遇和挑战。
The ministry of finance and the state administration of taxation released on November 16 , 2011 "about the printing change< business tax paid VAT pilot program > notice , marked the" battalion to increase "in our country began to pilot . The document speeded up the economic development and upgrading of industrial structure in our country . As "BT to VAT" spread from . pilot to various fields , the construction industry as an important part of the national economy , its tax reform is imperative . In this paper , the research emphasized on the effect of "BT to VAT" on construction enterprise , and how construction enterprises should deal with the reform bringing both opportunities and challenges .
出处
《现代制造技术与装备》
2015年第4期113-114,共2页
Modern Manufacturing Technology and Equipment
关键词
营改增
建筑企业
应对措施
BT to VAT,construction enterprise,response
