营业税改增值税(简称营改增)是我国又一次重大税改,业内测算结果表明,此举对建筑企业不利,不但不能减税,反而大大增加企业税负。在此形势下,建筑企业更要认清形势,营改增在行业实施之前,做好相关准备。高度重视,建立增值税管理责任体系自上而下建立明确的增值税管理责任体系,确保管理责任层层落实到相关部门和人员。明确法人代表(负责人)为增值税管理第一责任人;财务负责人为专业负责人;商务和物资设备采购等相关部门为取得正规增值税专用发票(即进项发票)的责任部门, Business tax reform VAT (referred to as camp increase) is another major tax reform in our country, the industry estimates show that the move against the construction business, not only can not cut taxes, but greatly increase corporate tax burden. In this situation, the construction enterprises should understand the situation even more. Before the reform of the camp is carried out in the industry, preparations are made. Attaches great importance to the establishment of value-added tax management responsibility system Top-down establish a clear responsibility system for value-added tax management to ensure that the layers of management responsibility to the relevant departments and personnel. Clear legal representative (person in charge) is the first person in charge of value-added tax management; the person in charge of finance is the professional person in charge; the relevant departments such as the business and material and equipment procurement are responsible departments for obtaining formal VAT invoices (ie,