建筑业“营改增”税负问题探究

发布时间：2018-05-23 23:24

本文选题：建筑业 + 营改增　；参考：《湖南商学院学报》2017年01期

【摘要】：建筑业是我国国民经济的支柱产业,建筑业的健康发展对促进经济增长与拉动就业具有重要意义。对建筑业实行"营改增"能完善我国增值税体系,消除重复征税现象,是促进该行业持续发展的重要手段。2016年5月1日,我国全面实施"营改增",明确规定建筑业实施11%的税率。本文通过推算建筑企业"营改增"的税负变化情况,并使用上市公司的财务报表数据分析得出"营改增"对建筑企业的可能影响。短期内由于进项抵扣困难,建筑企业税负可能会上升,但长期来看,"营改增"能促进企业规范经营管理,加快产业升级。本文从建筑合同选择方式、增加固定资产投资、规范会计核算的角度给建筑企业减轻税负提出建议。
[Abstract]:The construction industry is the pillar industry of our national economy. The healthy development of the construction industry plays an important role in promoting economic growth and stimulating employment. It is an important means to promote the sustainable development of the construction industry by improving the value-added tax system, eliminating the phenomenon of double taxation and promoting the sustainable development of the industry on May 1, 2016. Our country fully implements "the camp change increases", the clear stipulation construction industry implements the 11% tax rate. Based on the calculation of the change of tax burden of construction enterprises and the analysis of the data of financial statements of listed companies, this paper concludes the possible influence of "business reform and increase" on construction enterprises. In the short term, the tax burden of construction enterprises may rise due to the difficulty of income credit, but in the long run, "business reform and increase" can promote enterprises to standardize management and speed up industrial upgrading. This paper puts forward some suggestions on lightening the tax burden of construction enterprises from the angle of choosing ways of construction contracts, increasing investment in fixed assets and standardizing accounting.
【作者单位】：中国人民大学财政金融学院;中央财经大学财政税务学院;
【分类号】：F812.42;F426.92

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