“营改增”给建筑业带来的影响及对策探析

摘要

2016年5月1日，“营改增”政策全面进行推广。对于建筑业来说，将成为试点改革的重点行业。建筑业有其自身的特殊性，所以对于“营改增”的推进将会面临很多的困难及问题。结合建筑企业实际特点，本文阐述了在建筑业推行“营改增”的意义，分析了“营改增”对建筑业计价体系与工程造价的影响，最后就如何实施“营改增”，提出了一些对策和建议。%On May 1, 2016, the policy of"Business Tax to Value-added Tax"reform was popularized. Construction industry will become the key industry of pilot reform. Construction industry has its own particularity, so the reform will face a lot of difficulties and problems. Combined with the practical characteristics of construction enterprises, this paper expounds the meaning of "Business Tax to Value-added Tax"in construction industry, analyzes the influence of"Business Tax to Value-added Tax"on construction pricing system and project cost, and finally puts forward the countermeasures and suggestions for the implementation of"Business Tax to Value-added Tax".