建筑企业税务筹划研究

发布时间：2018-04-21 21:10

本文选题：建筑企业 + 营改增　；参考：《延安大学》2017年硕士论文

【摘要】：自2016年5月1日起,建筑企业一般纳税人由原来适用3%的营业税改为适用11%的增值税,其名义税率提高了八个百分点,企业成本陡然增加。为了消化吸收因政策法规改变而提高的税务成本,除采取加强管理、厉行节约、改革创新等措施外,迫切需要进行税务筹划。税务筹划是企业财务管理的重要组成部分。论文从财务成本管理的角度出发,对建筑企业一般纳税人的税务筹划活动、实施过程中的风险及应该防范的问题进行了系统研究。首先阐述了税务筹划的相关理论。在此基础上从筹资、投资、经营、利润分配以及特殊交易事项等方面进行分析,设计出多项具体筹划模型,对不同条件下的方案优劣进行了对比分析,提出了企业整体风险管理与防范机制建立的具体意见。最后结合KD基础工程公司具体的涉税活动,进行了具体的筹划方案设计,能够为企业带来了巨大的筹划收益。在筹资活动方面,对金融机构和非金融机构贷款、债券、股票等多种筹资方式进行研究,分析了不同资金来源条件下的税收收益和风险因素。在投资活动方面,对子公司和分公司两种主要组织方式的优缺点进行了理论分析,总结了固定资产投资中政策与资金的风险考量。在日常经营活动方面,对不同纳税人身份的规定和面对的税收政策进行了分析,得出了一般纳税人和小规模纳税人的税负平衡点。在人工成本的税务筹划上,对自行雇人施工和外包施工的成本进行了比较,得出了企业的筹划策略,并分析了与劳务公司合作面临的风险。根据供应商能够提供的增值税发票种类,确定了供应商的采购成本平衡点。在利润分配活动方面,对现金股利、股票股利和资本公积转增股本等利润分配方式进行了比较分析,认为企业需要统筹规划,既要兼顾纳税情况,又要考虑利益相关者的诉求。在建筑企业的特殊交易事项方面,针对甲供工程中的甲供材比例和工程物资成本占整个工程造价的比重两个因素进行了研究,得出了不同计税方法下企业的最优选择策略。通过对EPC工程内容的分析,提出企业可以通过对合同中设计、采购、施工部分的价款分别约定,降低整体的税负。建筑企业在安排税务筹划活动时,不仅对不同方案有风险的考量,也应有总体的风险防范意识。在分析各环节税务筹划的基础上,论文最后提出应建立自上而下的风险管理机制,正确认识税务筹划活动,规范会计核算基础工作,全员共同参与风险防范。通过建立良好的税企关系,提高筹划人员综合素质,营造良好的内外环境进行风险防范。论文在以上理论分析的基础上,对KD基础工程有限公司具体的涉税业务,进行了筹划分析。涉及更改固定资产购买方式,人工成本外包,更换材料采购商等多个方面,使其获得了筹划收益。论文通过对建筑企业税务筹划的研究,丰富了税务筹划的理论成果。为建筑企业开展筹划活动提供了整体思路,对降低税务成本,增加企业利润,防范经营风险,提高市场竞争力具有一定的参考价值。
[Abstract]:Since May 1, 2016, the general taxpayer of construction enterprises has changed from 3% business tax to 11% value added tax, its nominal tax rate increased by eight percentage points and the cost of enterprise increased sharply. In order to digest and absorb the tax cost raised by the change of policies and regulations, it is forced to strengthen management, enforce economy, reform and innovate and so on. Tax planning is an important part of the tax planning. Tax planning is an important part of the enterprise financial management. From the perspective of the financial cost management, this paper makes a systematic study on the tax planning activities of the general taxpayers in the construction enterprises, the risks and the problems that should be prevented in the implementation process. First, the relevant theories of tax planning are expounded. On the basis of the analysis of financing, investment, operation, profit distribution and special transaction, we design a number of specific planning models, compare and analyze the advantages and disadvantages of the different conditions, and put forward the concrete opinions on the establishment of the overall risk management and prevention mechanism of the enterprise. Finally, it combines the specific tax related of KD foundation engineering company. Activities, carry out a specific plan design, can bring great planning income for the enterprise. In the financing activities, the financial institutions and non financial institutions, loans, bonds, stocks and other financing ways to study, analysis of the income tax revenue and risk factors under the conditions of different sources of funds. The merits and demerits of the two main organization modes of the company and the branch are analyzed theoretically, and the risk considerations of the policies and funds in the fixed assets investment are summed up. In the daily operation activities, the regulations on the identity of different taxpayers and the tax policy are analyzed, and the balance point of the tax burden of a kind of taxpayers and small scale taxpayers is obtained. In the tax planning of artificial cost, the cost of construction and outsourcing construction is compared, the planning strategy of the enterprise is obtained, and the risk of cooperation with the labor service company is analyzed. According to the types of VAT invoices provided by the supplier, the balance of the supplier's purchase cost is determined. This paper makes a comparative analysis on the profit distribution mode of cash dividend, stock dividend and capital stock transfer to capital stock. It is believed that the enterprise needs to plan as a whole, not only to take account of the tax situation, but also to take into account the demands of the stakeholders. In the special transactions of the construction enterprises, the proportion of a supply material and the cost of the engineering materials in the project are taken into account. The two factors of the whole project cost are studied, and the optimal choice strategy of enterprises under different tax methods is obtained. Through the analysis of the content of the EPC project, it is suggested that the enterprises can agree to reduce the overall tax burden by the price of the design, purchase and construction part of the contract respectively. On the basis of analyzing tax planning in each link, the paper finally proposes to establish a top-down risk management mechanism, correct understanding of tax planning activities, standardize the basic work of accounting accounting, participate in risk prevention together, and establish a good tax enterprise on the basis of analysis of tax planning in various links. On the basis of the above theoretical analysis, the paper makes an analysis on the specific tax related business of KD Foundation Engineering Co., Ltd. on the basis of the above theoretical analysis. It involves changing the way of buying the fixed assets, outsourcing and replacing the material purchasers and so on. The thesis enriches the theoretical results of tax planning through the study of the tax planning of construction enterprises, and provides a whole train of thought for the planning activities of the construction enterprises, which has certain reference value for reducing the tax cost, increasing the profit of the enterprise, preventing the operation risk and improving the market competitiveness.

【学位授予单位】：延安大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.92

【参考文献】