“营改增”对A建筑公司的影响及对策研究

发布时间：2018-02-09 03:21

本文关键词： 营改增税负核算建筑企业案例研究　出处：《郑州大学》2017年硕士论文　论文类型：学位论文

【摘要】：从分税制实行开始,我国就同时征收营业税与增值税,但这种征税制度已经出现了很多弊端。比如:对一个企业进行重复征税,不同行业的税收负担分配不均衡等。尤其给建筑业带来了较为沉重的负担。为了确保各个行业快速、均衡地发展,国家提出了要将征收营业税改为征收增值税,并在上海将交通运输业与部分现代服务业作为营业税改征增值税(以下简称“营改增”)的试点行业。之后,再在全国逐步开展“营改增”改革。我国出台“营改增”政策,不仅仅是为了转换税制,更重要的是“营改增”改革能够消除重复征税、平衡行业税负等不合理现象,有利于解决在税收征管中遇到的许多问题。投资是拉动经济增长的三驾马车之一,建筑企业是投资领域重要的企业载体。整个建筑行业在我国的国民经济中占有十分重要的地位。“营改增”政策的实行,不仅会给A建筑公司带来政策红利,同时也会带来许多新的问题。在建筑业“营改增”改革的背景下,作者借鉴交通运输、邮电通信等行业“营改增”的成功经验,选取A建筑公司作为论文的研究对象,在收集整理该公司2014年、2015年年度财务报告数据资料的基础上,通过数据测算、比较分析,理论上得出了A建筑公司在“营改增”后税负下降的结论。A建筑公司“营改增”后缴纳增值税虽然能够降低税负,但对公司的管理水平提出了很高的要求。从公司目前的业务经营和管理来看,还存在诸多不适应性,主要体现在合同管理、采购管理、总分包和资质共享模式以及发票管理等方面。本文重点从合同管理等四个方面深入分析了“营改增”对A建筑公司的影响,并为该公司提出了“营改增”改革的应对措施和改进建议。本文的研究有助于帮助A建筑公司合理应对“营改增”改革,同时也能够为其他建筑企业在税制转换的关键时期提供经验借鉴。
[Abstract]:Since the implementation of the tax-sharing system, both business tax and value-added tax have been levied in China. However, there have been many drawbacks in this taxation system. For example, double taxation of an enterprise, In order to ensure the rapid and balanced development of various industries, the state has proposed that the business tax should be changed into a value-added tax. In Shanghai, the transportation industry and some modern service industries are regarded as the pilot industries in which the business tax is changed into value-added tax (hereinafter referred to as "business reform and increase"). After that, the reform of "business reform and increase" is carried out step by step in the whole country, and China has introduced the policy of "business reform and increase". It is not just for the sake of changing the tax system, but more importantly, the reform of "business reform and increase" can eliminate the unreasonable phenomenon of double taxation and balancing the tax burden of industries. It helps solve many of the problems encountered in tax collection and administration. Investment is one of the troika driving economic growth. Construction enterprises are important carriers of enterprises in the field of investment. The whole construction industry occupies a very important position in the national economy of our country. The implementation of the "business reform and increase" policy will not only bring policy dividends to A construction company. At the same time, it will also bring many new problems. Under the background of the reform of the construction industry, the author chooses A construction company as the research object of the thesis, referring to the successful experience of transportation, post and telecommunications, and so on. On the basis of collecting and sorting out the annual financial report data of the company on 2014 and 2015, through data calculation, comparative analysis, In theory, the conclusion that A construction company reduced its tax burden after "business reform and increase" .A construction company paid value-added tax after "business reform and increase" can reduce the tax burden. However, the management level of the company is very high. From the point of view of the company's current business operation and management, there are still many inadaptability, mainly reflected in contract management, procurement management, This paper focuses on four aspects of contract management, such as the impact of "business transformation and increase" on A construction company. The author also puts forward the countermeasures and suggestions for the reform of "Business Reform and increase". The research in this paper is helpful to help A Construction Company to deal with the reform of "Business Reform and increase". At the same time, it can also provide experience for other construction enterprises in the key period of tax conversion.
【学位授予单位】：郑州大学
【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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