增值税转型对建筑安装企业的影响分析及建议

增值税是以商品生产流通和劳务各个流转环节的增值额为征税对象所课征的一种具有税负转嫁性质的间接税。本文从增值税转型改革出发分析了建筑安装企业所面临的财务风险、如何解决这些问题,并提出了未来进一步增值税改革的建议。

Analysis and Recommendation on the Impact of VAT on the Construction and Installation Business

The value-added tax is a kind of indirect tax with the nature of tax shifting which takes the amount of increment of production and circulation of goods and services in all aspects as the object of taxation.From the VAT reform,this paper analyzed financial risks faced by the construction and installation enterprises and how to solve these problems,and proposed advice about further tax reform in the future.