建筑业“营改增”面临的挑战与应对方法

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英文篇名：Challenges and Solutions of "Replacing Business Tax with VAT" in the Construction Industry 作者：袁雪翔 英文作者：YUAN Xue-xiang;Yueyang Road and Bridge Infrastructure Co.Ltd.; 关键词：“营改增” ; 建筑业 ; 挑战 英文关键词："replacing business tax with VAT";;construction industry;;challenge 中文刊名：ZQGZ 英文刊名：Management & Technology of SME 机构：岳阳市公路桥梁基建总公司; 出版日期：2019-04-15 出版单位：中小企业管理与科技(中旬刊) 年：2019 期：No.572 语种：中文; 页：ZQGZ201904037 页数：2 CN：04 ISSN：13-1355/F 分类号：74-75

摘要

建筑业作为"营改增"的四大行业之一,随着国民经济的不断发展,其支柱产业地位也在不断攀升。"营改增"使建筑业在纳税主体、计税方式、适用税率等方面都发生了变化,其会计核算、产品造价、税负变化以及经营模式也要做出相应改变。
        Construction industry is one of the four major industries of "replacing business tax with VAT", and with the continuous development of the national economy, the status of its pillar industry is also rising. "Replacing business tax with VAT" has changed the subject of taxation, the way of taxation and the applicable tax rate in the construction industry, therefore, its accounting, product cost, tax burden and business mode should also be changed accordingly.

引文

[1]魏云云.营改增对建筑业工程造价的影响分析[J].房地产导刊,2019(2):227.
    [2]刘益彤,刘亚臣.建筑业“营改增”研究评述[J].中国管理信息化,2018,21(23):4-7.