建筑业营业税改增值税完善探讨内 容 摘 要近几年，随着我国的快速发展与市场经济的不断提升，国内建筑领域营业税的征收等方面也受到一定的影响，其中税收负担，重复征税等问题极为严重。国民经济的中间环节中包含建筑业领域，因此建筑行业要对增值税抵扣不能根据自身或者客观原因进行，否则会对增值税抵扣链条造成断裂，给建筑业企业以及所属的子分企业带来严重影响，自我国开始实行“消费型”增值税之后建筑业的负担更是严重，一定程度上阻碍了建筑业设备以及产品的更新转型发展。我国针对增值税问题在十二五期间进行了“扩围”改革，并根据《营业税改征增值税试点方案》将建筑业营改增纳入了改革进程。本文主要以我国建筑业发展为研究对象，通过建筑业的发展现状及文献调查，对建筑业营改增发展的影响以及存在的问题进行分析，并从国家政策方面以及建筑企业的本身状况针对性地提出了合理的对策和建议。关键词：建筑业 营业税改增值税 发展问题Discussion on perfecting vat of construction business tax reformAbstractThe construction industry as China's national economic development is more important to drive one of the pillar industries, along with the development of China's market economy continues to expand, the construction industry business tax collection and other aspects are related to effects of the tax burden, double taxation is very serious. Since the middle part of the construction industry belongs to the field of the national economy, industry is not due to their own or objective reasons for causing fracture of value-added tax, VAT deduction chain, bring bad influence to the construction industry and its subordinate enterprises, since China began to implement the "consumer" value added tax burden after the construction industry is more serious, some hinder the construction industry equipment and product renewal transformation and development. During the period of 12th Five-Year, China has carried out "expanding the border" reform for VAT, and the reform of the const...
