建筑业营改增效应研究——以中建一局为例

建筑行业营改增改革涉及面广、影响范围大，减税规模和力度大，实际减税规模远远大于理论测算，能够释放企业的活力，加快建筑行业发展方式的转变和结构调整。本文对建筑业营改增的基本情况进行了分析，探讨了建筑业营改增的现状，通过对中建一局的实地调查，分析了营改増对建筑企业各方面的影响，以及建筑企业在营改增政策中面临的一系列问题。研究发现，营改增使建筑企业经受到较大冲击主要在企业财务及企业管理方面。结合分析结果，提出了建筑业应对营改增的策略及建议。

关键词：建筑业  营改增  中建一局 效应
The Effect Studies of Construction Industry to Replace the Business Tax with a VAT - China Construction First Building Corporation Limited as an Example

Abstract

    A wide range of covering and large scale of influence of tax reduction is much greater than the theoretical calculation, which can release the vitality of the enterprises and accelerate the transformation and structural adjustment of the development mode of the construction industry. In this article, the basic situation of the construction industry is analyzed and the status quo of the construction industry is discussed. Through the field investigation of the construction industry, the influence of the camp reform on the construction enterprises is analyzed. A series of problems about the policy of increasing the camp also need to be adressed. The study shows that construction companies of the tax reduction have been hit hard in some ways such as corporate finance and business management. Combined with the results of the analysis, the article put forward the construction industry to respond to the increase and countermeasures.

Key words:  The Construction Industry   To Replace the Business Tax with a VAT    China Construction First Building Corporation Limited   Domino Offect 

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