“营改增”对我国建筑企业的影响与对策研究

发布时间：2018-01-05 09:20

本文关键词：“营改增”对我国建筑企业的影响与对策研究　出处：《河北经贸大学》2017年硕士论文　论文类型：学位论文

【摘要】：在十二届全国人大四次会议开幕式上,国务院总理李克强宣布2016年5月1日起全面实施“营改增”,将房地产业、建筑业、金融保险业及生活服务业等行业同时纳入营改增试点范围。建筑业作为我国国民经济的先导产业,具有较高的社会关联度及就业吸纳能力,在国民经济中具有十分重要的作用和地位。由于建筑业的业务范围较广,营改增对其影响较大,涉及面也较广。建筑企业作为建筑业市场的重要组成部分,分析“营改增”对建筑企业的影响具有重要意义。本文首先在分析国内外学者研究的基础上,指出我国建筑业实施“营改增”的必然性并分析学者关于“营改增”减税效应的研究。其次,对现行建筑业“营改增”政策进行分析解读,比较“营改增”前后政策的主要变化,如纳税人的界定、税目和税率的变化等,通过分析建筑企业的特点、分类、经营流程等内容,对建筑企业概况进行简要了解。然后根据建筑企业的特点、类型分析“营改增”对建筑企业的影响。从建筑企业承发包模式多样性角度出发,分析建筑企业EPC总承包模式、BOT模式、甲供模式“营改增”前后的变化;通过分析国内大型上市建筑企业的财务报表及财务指标,指出“营改增”可以降低建筑企业的税负,由于收入、成本核算口径的变化使得建筑企业的利润相比同期有所下降,同时,也增加了企业的偿债风险。最后,为了更好的应对“营改增”,提出了建筑企业的一些应对策略建议。如加强合同管理,优化承包经营模式;提高企业资质水平,优化成本核算制度;合理管控工程结算制度,规避税务风险和资金压力等。“营改增”对于建筑企业既是一次机遇又是一项挑战,因此,企业不仅要直面可能遇到的问题,还应该抓住机遇,尽可能地发挥“营改增”政策有利于企业发展的方面,使企业获取更多地税收利益。
[Abstract]:At the opening ceremony of the fourth session of the 12 National people's Congress, Premier Li Keqiang of the State Council announced the full implementation of "business reform and increase" from May 1st 2016, the real estate industry, the construction industry. Finance, insurance, life service and other industries are also included in the scope of pilot reform. As the leading industry of our national economy, the construction industry has a high degree of social relevance and employment absorption capacity. It has a very important role and position in the national economy. Because of the wide scope of business in the construction industry, the increase of the business has a greater impact on it and involves a wide range of aspects. Construction enterprises as an important part of the construction industry market. It is of great significance to analyze the influence of "business transformation and increase" on construction enterprises. Firstly, this paper analyzes the research of scholars at home and abroad. This paper points out the inevitability of implementing "business reform and increase" in Chinese construction industry and analyzes the research on tax reduction effect of "operation reform and increase" by scholars. Secondly, it analyzes and interprets the current construction industry "business reform and increase" policy. This paper compares the main changes of the policy before and after "business reform and increase", such as the definition of taxpayers, the changes of tax items and tax rates, and so on, through the analysis of the characteristics, classification, business process of construction enterprises and so on. Then according to the characteristics of construction enterprises, this paper analyzes the impact of "business transformation and increase" on construction enterprises. From the point of view of the diversity of contracting mode of construction enterprises, this paper makes a brief understanding of the general situation of construction enterprises. This paper analyzes the change of EPC general contracting mode of construction enterprise before and after "change of operation and increase". By analyzing the financial statements and financial indexes of the large listed construction enterprises in China, it is pointed out that the tax burden of the construction enterprises can be reduced because of the income. The change of the caliber of cost accounting makes the profit of the construction enterprise decrease compared with the same period, at the same time, it also increases the risk of debt service of the enterprise. Finally, in order to better deal with the "business reform and increase". Some countermeasures for construction enterprises are put forward, such as strengthening contract management and optimizing contract management mode; Improve the level of enterprise qualification, optimize the cost accounting system; Reasonable control project settlement system, avoid tax risk and capital pressure. "Business reform" is not only an opportunity but also a challenge for construction enterprises, therefore, enterprises should not only face up to the problems that may be encountered. We should also seize the opportunity to make full use of the policy of "business reform and increase" to benefit the development of enterprises and make them gain more tax benefits.
【学位授予单位】：河北经贸大学
【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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