| 摘要: |
| 一直以来，建筑业纳入试点范围就是众多学者关注和讨论的焦点，营改增在该行业能
否顺利进行，会产生什么样的困难，怎样才能更加有利于建筑业健康持续发展成为亟
待分析和解决的问题。本文以建筑行业现状为出发点，分析建筑业营改增的必要性及
税制设计过程中的难点，进而对建筑业增值税税制进行合理而全面的设计，为营改增
扩容到建筑行业提供一定的参考。 |
| 关键词: 营改增 建筑业 税率 |
| DOI： |
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| 基金项目: |
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| A Research on the Tax Reform of China’s Construction Services Industry |
| PENG Qing-qing,PAN Jing-yi |
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| Abstract: |
| Many scholars have focused on the tax reform in China’s construction industry for a long time. Whether
it is successful or not, what difficulties China will face and how we can make the development of the construction
industry more healthy and sustainable are worth studying. This paper discusses the necessity of the tax reform
in the construction industry proposes the application and reform of VAT tax system in the construction industry
reasonably. |
| Key words: VAT tax reform construction industry tax rate |
