营改增对A建筑施工企业的影响及对策分析

发布时间：2018-02-01 14:43

本文关键词： 营改增建筑业纳税筹划影响对策分析　出处：《北京交通大学》2017年硕士论文　论文类型：学位论文

【摘要】：税收是我国财政获得收入的重要来源之一,它在社会生活中发挥着巨大的作用,是国家治理的根本和重要支柱,税种的改变会给国家、社会、企业造成重要影响。从2012年1月1日起,我国正式拉开了“营改增”的序幕,5年来不断扩围,2016年3月23日,财税部门联合国家税务总局公布《关于全面推开营业税改征增值税试点的通知》(财税[2016]36号),通知规定自2016年5月1日起,将在全国范围内推开营改增,这意味着将建筑业纳入试点范围。建筑业属于我国的国民经济支柱产业,在我国的经济发展中有着至关重要的作用。建筑业施行营改增能够防止重复纳税,减轻税收负担,还可以改善产业结构,促进行业相关技术的发展,对建筑业具有积极意义。A建筑施工企业作为建筑业的一员,在此次税制改革中受到极大的冲击,“营改增”对A企业产生了多重影响。本文研究发现:(1)实行“营改增”后,A建筑施工企业整体缴纳税负程度有所降低,关于具体建筑材料、人工费用、机械设施的税负分析表明,获得合法的、可抵扣的增值税专用发票至关重要,在很大程度上决定了企业税收负担能力。(2)“营改增”前后会计核算发生重大变化,在规模不变的前提下,收入、成本均相应减少且营业收入的减少额大于营业成本的减少额。由于增值税不计入利润表,则税金及附加将会大大减少,三大费用和资产减值损失随着当年经营情况发生变动,营业利润也可能增加可能减少,相应的企业所得税可能增加也可能减少。资产负债率上升,销售毛利率下降,给企业经营管理带来新的挑战和要求。(3)“营改增”以后,财务管理和企业管理都受到不同程度的影响与冲击。对于财务审核、发票管理、税务管理,对于企业的经营模式、合同管理都需要根据新的税制做出相应的调整。本文主要创新点:首先,我国对“营改增”已有的研究多数集中在非建筑行业,由于建筑业营改增时间相对较短,因而即使在建筑行业,论文类的研究也主要集中在营改增之前的测算及预测,对于营改增以后遇到的实际问题及纳税筹划研究有所不足。其次,本文针对具体的A建筑施工企业,结合了建筑业特有的行业特点以及A企业自身的具体特点,运用具体数据,研究营改增以后对A企业实际产生的影响,提出针对性的建议与方案,目的是想要有效地化解“营改增”对A企业带来的不利影响,极具现实意义。最后,本文希望对建筑业营改增以后的纳税筹划提供新的思路,对整个建筑业也具有一定的参考价值与意义。
[Abstract]:Tax is one of the important sources of financial income in China, it plays a huge role in social life, is the fundamental and important pillar of national governance, the change of tax will give the country and society. Since January 1st 2012, China has officially opened the prelude of "camp reform and increase", and has been expanding for 5 years, March 23rd 2016. The Fiscal and tax departments, in conjunction with the State Administration of Taxation, have promulgated the Circular on the overall introduction of Business tax to VAT pilot Units (Fiscal and tax). [No. 36, the notice stipulates that starting from May 1st 2016, the camp will be expanded nationwide. This means that the construction industry will be included in the pilot scope. The construction industry belongs to the pillar industry of our national economy and plays a vital role in the economic development of our country. Lightening the tax burden can also improve the industrial structure and promote the development of relevant technology. It is of positive significance to the construction industry. A construction enterprise as a member of the construction industry. In this tax system reform, the "business reform" has had many impacts on the A enterprise. This study found that "business reform and increase" was carried out after the implementation of "business reform and increase". The tax burden of a construction enterprise as a whole has been reduced. The tax burden analysis of specific construction materials, labor costs and mechanical facilities shows that it is very important to obtain legal and deductible VAT special invoices. To a great extent, it determines the tax burden ability of enterprises. 2) before and after the "business reform and increase", the accounting has undergone significant changes, and under the premise of no change in scale, income. The cost is reduced accordingly and the reduction in operating income is greater than the reduction in operating cost. Since VAT is not included in the income statement, taxes and additions will be greatly reduced. With the change of operating conditions, the operating profit may increase and decrease, and the corresponding enterprise income tax may increase or decrease, and the asset-liability ratio will rise. After the decline of gross profit rate of sales, which brings new challenge and requirement to enterprise management and management, financial management and enterprise management are affected and impacted in different degrees. Invoice management, tax management, the business model of enterprises, contract management needs to make corresponding adjustments according to the new tax system. In our country, most of the existing researches on "camp reform and increase" focus on the non-construction industry, because the construction industry has a relatively short period of time, so it is even in the construction industry. The research of this paper is mainly focused on the calculation and prediction before the increase of camp reform, and the research on the actual problems and tax planning after the increase of camp reform is insufficient. Secondly, this paper aims at specific A construction enterprises. Combined with the specific industry characteristics of the construction industry and the specific characteristics of the A enterprise, using the specific data, this paper studies the impact of the increase of the camp on the actual situation of the A enterprise, and puts forward targeted suggestions and plans. The purpose of this paper is to effectively resolve the adverse effects of "camp reform and increase" on A enterprise, which is of great practical significance. Finally, this paper hopes to provide a new way of thinking for tax planning after the construction industry camp reform. To the whole construction industry also has certain reference value and significance.
【学位授予单位】：北京交通大学
【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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