“营改增”对Z建筑施工企业的财务影响及对策研究

发布时间：2018-02-13 12:14

本文关键词： “营改增” 建筑施工企业财务影响　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：我国在“十二五”规划纲要中提出来的一项重要的财税体制的改革就是取消营业税改征增值税制度(以下简称“营改增”),该改革是在增值税制度转型改革之后进行的又一次重大税务制度方面的改革,也是我国新形势下为了达到结构性减税目的的一项重要举动。通过决议我们可以看出,这项改革的实质目的是为了扩大征收增值税的范围,把原本应缴纳营业税的行业吸收进入到缴纳增值税的范围。在2016年5月1日,我国确定了在全国范围内全面的推广、实施“营改增”。自2012年1月1日该项制度第一次在上海开始试点直到现在,这一制度经过五年多的时间,而且全面扩围推开也已经过去半年多了,其优势也逐步显现出来。“营改增”优化了税制结构,消除了重复征税,实现了“税收中性”,从而为经济发展提供了更好的税制环境,为纳税人减轻了更多的负担,对促进建筑业的发展发挥了积极效应。本文以建筑业“营改增”为背景,选取建筑施工企业Z企业作为案例的研究对象。首先,以国内有关“营改增”的文献及研究成果为理论基础,分析建筑业实施“营改增”的利与弊。然后,通过Z企业的财务数据,结合试点初期Z企业的实际情况,分析这次税改给Z企业带来的财务影响,包括资产、负债、收入、成本、税负等。最后针对这些影响与变化提出相应的对策建议。本文试图将Z企业的案例分析发现的影响与变化以及相应的对策建议延伸到同类型的建筑施工企业,希望对同类型的建筑施工企业有借鉴意义与指导作用。
[Abstract]:An important reform of fiscal and taxation system put forward by our country in the outline of the 12th Five-Year Plan is to abolish the system of business tax and levy value-added tax (hereinafter referred to as "business reform and increase"), the reform is made after the reform of value-added tax system transformation. Another major reform of the tax system, It is also an important move in order to achieve the goal of structural tax reduction under the new situation in our country. Through the resolution, we can see that the substantive purpose of this reform is to expand the scope of levying value-added tax. Absorb the industries that should have paid business tax into the scope of VAT payment. In May 1st 2016, China established a comprehensive nationwide promotion, Since January 1st 2012, when the system was first piloted in Shanghai, it has been more than half a year since the system was introduced in Shanghai for more than five years, and it has been extended in an all-round way. Its advantages have gradually emerged. "Business reform and increase" has optimized the tax system structure, eliminated the repeated taxation, and realized the "tax neutrality", thus providing a better tax system environment for economic development and lessening more burdens for taxpayers. It has played a positive role in promoting the development of the construction industry. This paper takes the construction industry as the background, selects the construction enterprise Z as the case study object. Based on the domestic literature and research results, the advantages and disadvantages of the implementation of "business reform and increase" in construction industry are analyzed. Then, through the financial data of Z enterprise, combined with the actual situation of Z enterprise in the early stage of the pilot project, Analyzing the financial impact of the tax reform on enterprise Z, including assets, liabilities, revenues, costs, Finally, the paper puts forward corresponding countermeasures and suggestions for these effects and changes. This paper tries to extend the influence and change of Z enterprise case analysis and the corresponding countermeasures and suggestions to the same type of construction enterprises. Hope to the same type of construction enterprises reference significance and guidance.
【学位授予单位】：首都经济贸易大学
【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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