CAJ | 학술논문

财政部、国家税务总局于 2011 年11 月16日发布《关于印发 <营业税改征增值税试点方案 >的通知》,标志着"营改增"在我国开始试点实施,这一文件加快了我国经济发展和产业结构升级.随着"营改增"由试点实施推向各个领域,建筑行业作为国民经济的重要组成部分,其税收改革势在必行.本文的研究重点在"营改增"对于建筑企业的影响,以及建筑企业应当如何应对这一举措带来机遇和挑战.
재정부、국가세무총국우 2011 년11 월16일발포《관우인발 <영업세개정증치세시점방안 >적통지》,표지착"영개증"재아국개시시점실시,저일문건가쾌료아국경제발전화산업결구승급.수착"영개증"유시점실시추향각개영역,건축행업작위국민경제적중요조성부분,기세수개혁세재필행.본문적연구중점재"영개증"대우건축기업적영향,이급건축기업응당여하응대저일거조대래궤우화도전.
The ministry of finance and the state administration of taxation released on November 16 , 2011 "about the printing change< business tax paid VAT pilot program > notice , marked the" battalion to increase "in our country began to pilot . The document speeded up the economic development and upgrading of industrial structure in our country . As "BT to VAT" spread from . pilot to various fields , the construction industry as an important part of the national economy , its tax reform is imperative . In this paper , the research emphasized on the effect of "BT to VAT" on construction enterprise , and how construction enterprises should deal with the reform bringing both opportunities and challenges .