Combined with the related policies of VAT program, this paper analyzes the impact of VAT program from tax burden, the industrial environment and structure, financial accounting three aspects.
2
[摘要]建筑业 “营改增”面临税负过重、全行业利润率偏低的制度困境。
Abstract: The construction industry is facing the system dilemma of heavy tax burden and low profit margins industry-wide.
3
摘要:建筑业“营改增”对工程造价的计价程序产生重大影响。
Abstract: "Business tax replaced by value-added tax" of construction industry has a significant impact on the valuation procedure.