“营改增”对扬安公司的税负影响及对策研究

发布时间：2018-01-18 02:09

  本文关键词：“营改增”对扬安公司的税负影响及对策研究　出处：《扬州大学》2017年硕士论文　论文类型：学位论文

  更多相关文章： 营改增 建筑业 税负

【摘要】：2016年5月随着建筑业金融业和生活服务业全部纳入增值税范围标志着从2012年开始历时五年的营业税改增值税(本文简称“营改增”)的税收改革宣告结束。此次财税制度的改革波及范围广对国民经济发展影响巨大其目的是为了解决重复征税完善国家税制从根本上降低企业税负创造更加健康公平的市场环境为改变国家经济发展形式推动产业结构调整和优化升级打下坚实基础。建筑业是国家的重要基础产业其蓬勃有序的发展对于稳定国家经济起了积极的作用。目前中国的建筑行业还处于粗放式的发展方式,尽管规模体量很大但发展水平低下,长期的营业税税收制度是制约我国建筑业发展的因素之一。受营业税存在的重复征税的影响,建安企业普遍利润率低,因而对建安企业对市场环境变化的影响较大,“营改增”税收制度的改变对建筑行业可以说是冲击性的,在16年以前国内一些专家对建安企业“营改增”的税负情况进行过分析,国家有关部门也对一些企业进行调查结果不容乐观,很大一部分企业的调查结果显示“营改增”后税负会增加。所以对建安企业“营改增”影响的研究既有理论意义也有实际意义。本文以扬安公司为案例对扬安公司“营改增”后实际税负的变化进行对比分析并找出产生变化的原因,从而为公司解决问题提出相应的对策措施。本文首先阐述了“营改增”的背景和意义并提出研究思路与方法。其次介绍了“营改增”的理论基础。然后引入扬安公司作为研究案例,通过对扬安公司整体税负,工程项目税负,财务管理和公司管理的影响分析税改以后的税负情况得出税改以后扬安公司税负会降低,但和比理想状态下的税负要高,其原因是实际取得的可抵扣进项少于理论可取的可抵扣进项发票和老项目的存在。紧接着本文从财务管理,项目管理和公司管理三方面深入分析影响实际税负大于理想状态下税负的具体原因有:财务人员对“营改增”政策不熟悉,没有事先做好税收筹划工作,发票归集不及时,项目上一些材料和分包不能获得进项发票,项目经理缺乏对收集项目上发票的积极性,公司没有做好内部管理工作,项目现场管理部门和财务部门缺乏有效沟通机制。接着针对找出的原因分别从财务管理,项目管理和公司管理三方面提出相应的对策措施如:对公司财务部门及项目管理相关人员进行“营改增”相关方面的培训并做好税收筹划工作还要加强增值税发票的管理工作,加强对材料供应商和分包商的项目管理进行科学的公司内部控制完善绩效考核标准等。最后对本文进行总结,结束全文。
[Abstract]:In May 2016, with the construction industry and life service industry fully included in the scope of VAT, it marks the five years of Business tax Reform and Value-added tax from 2012 (this article is referred to as "Business Reform and increase"). The reform of the fiscal and taxation system has a huge impact on the development of the national economy. The aim is to solve the problem of double taxation, perfect the state tax system, fundamentally reduce the tax burden of enterprises, and create a healthier public. The flat market environment lays a solid foundation for changing the form of national economic development, promoting the adjustment of industrial structure and optimizing and upgrading. The construction industry is an important basic industry of the country. Its vigorous and orderly development has played a positive role in stabilizing the national economy. At present, China's construction industry is still in an extensive mode of development. Although the scale is very large but the level of development is low, the long-term business tax tax system is one of the factors that restrict the development of our country's construction industry. Due to the influence of the repeated taxation of the business tax, the profit rate of Jianan enterprise is generally low. Therefore, it has a great impact on the change of market environment, and the change of tax system can be said to be impactful to the construction industry. 16 years ago, some domestic experts analyzed the tax burden of Jianan enterprises, and the relevant departments of the state also carried out surveys on some enterprises which were not optimistic. A large part of the survey results of enterprises show that the tax burden will increase after the "camp reform and increase". The impact of the study has both theoretical and practical significance. This paper takes Yangan Company as a case to compare and analyze the changes of the actual tax burden after Yangan Company's "business reform and increase" and find out the reasons for the changes. In order to solve the problem for the company to put forward the corresponding countermeasures. Firstly, this paper expounds the background and significance of "business reform and increase" and puts forward the research ideas and methods. Secondly, it introduces "business reform and increase". Then the Yangan Company is introduced as a case study. Through the analysis of the impact of the whole tax burden, project tax burden, financial management and company management of Yangan Company after the tax reform, it is concluded that the tax burden of Yangan Company will be reduced after the tax reform. But the tax burden is higher than the ideal state, the reason is that the actual deductible income is less than the theoretical acceptable deductible income invoice and the existence of the old item. Three aspects of project management and company management in-depth analysis of the impact of the actual tax burden is greater than the ideal state of the specific reasons: the financial personnel are not familiar with the "business reform" policy, did not do tax planning work in advance. The invoice collection is not timely, some materials and subcontracts on the project can not get the incoming invoice, the project manager lacks the enthusiasm to collect the invoice on the project, the company does not do the internal management work well. Project site management and financial department lack of effective communication mechanism. Then to identify the reasons from the financial management. The corresponding countermeasures are put forward in the three aspects of project management and company management, such as: "changing and increasing" the finance department and the related personnel of the project management. The relevant aspects of training and tax planning work but also to strengthen the management of value-added tax invoices. Strengthen the project management of material suppliers and subcontractors to carry on the scientific company internal control perfect the performance appraisal standard etc. Finally this article carries on the summary ends the full text.
【学位授予单位】：扬州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F426.92;F406.7
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本文编号：1438965