浅谈营改增对建筑业的影响

摘要

本文意在分析建筑企业中,营改增对财务核算产生的影响,且着眼于营改增实施背景的分析,针对实施后相应的问题,通过研究,总结和归纳自己的研究,提出一些关于加强对建筑业营改增相关财务核算的对策,适应营改增,从而能使建筑企业更好的发展和壮大.%The purpose of this paper is to analyze the impact of replacing business tax with value-added tax on financial accounting in construction enterprises, and focus on the analysis of the implementation background of the reform. For the corresponding problems after the implementation, by researching and summarizing, some countermeasures for strengthening the relevant financial accounting in construction business are proposed to help enterprises adapt to the reform, so that they can better develop and grow.