目录摘要.................................................................................................................................................1关键词.............................................................................................................................................1Abstract............................................................................................................................................1Keywords........................................................................................................................................1引言.................................................................................................................................................21“营改增”的历程.......................................................................................................................32“营改增”的理论分析...............................................................................................................42.1营业税与增值税的区别....................................................................................................42.1.1征收范围和税率的不同..........................................................................................42.1.2征税依据的不同......................................................................................................42.1.3主管税务机关的不同..............................................................................................42.2建筑企业特点....................................................................................................................42.2.1建筑企业属于劳动密集型行业..............................................................................42.2.2建筑业生产的流动性强..........................................................................................42.2.3生产周期长..............................................................................................................42.3“营改增”对不同类型建筑企业影响不同....................................................................43建筑业实施“营改增”的意义..................................................................................................63.1“营改增”对建筑企业的有利影响................................................................................63.1.1有利于避免建筑业重复征税的弊端......................................................................63.1.2有利于建筑行业设备更新和技术进步..................................................................73.1.3有利于促进建筑行业的市场秩序..........................................................................73.1.4有助于提升专业能力..............................................................................................73.1.5有利于社会经济的发展..........................................................................................73.2“营改增”对建筑企业的不利影响................................................................................83.2.1税负大幅提升..........................................................................................................83.2.2增值税抵扣与经营管理形式不符..........................................................................83.2.3纳税地点及税收归属问题................................................................................
