| “营改增”对建筑安装企业的影响及建议 |
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| 引用本文： | 李淑娟.“营改增”对建筑安装企业的影响及建议[J].科教文汇,2014(36):225-226. |
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| 作者姓名： | 李淑娟 |
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| 作者单位： | 无锡商业职业技术学院国际商务学院 江苏·无锡 214153 |
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| 摘 要： | “营改增”的实施完善了我国的税务制度，优化了税制结构，减轻了企业的税收负担，转变了经济发展方式，同时也对经济结构进行了调整，是我国经济发展的必然结果。本文从“营改增”对建筑安装企业的影响出发，提出了应对“营改增”对建筑安装企业不利影响的策略及未来进一步增值税改革的建议。
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| 关 键 词： | “营改增” 建筑安装企业 增值税抵扣 |
The Impact of"Replacing Business Tax with Value-added Tax" on Construction and Erection Enterprises and the Suggestions |
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| Authors: | Li Shujuan |
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| Abstract: | The implementation of ＆quot;Replacing Business Tax with Value-added Tax＆quot; has improved China＆#39;s tax system, optimized the structure of tax system, relieved the tax burden of enterprises, transformed the style of economic development, and meanwhile adjusted the economic structure, so it is the inevitable result of China＆#39;s economic development. Starting from the impact of ＆quot;Re-placing Business Tax with Value-added Tax＆quot; on construction and erection enterprises, this paper proposes the strategies to cope with the adverse impact of ＆quot;Replacing Business Tax with Value-added Tax＆quot; on construction and erection enterprises as well as the suggestions on further value-added tax reform. |
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| Keywords: | "Replacing Business Tax with Value-added Tax" construction and erection enterprises value-added tax deduction |
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