营改增对建安行业的财税影响及对策研究

发布时间：2018-03-30 07:53

本文选题：营改增　切入点：建安行业　出处：《吉林大学》2017年硕士论文

【摘要】：随着我国社会主义市场经济的不断发展和完善,产业结构持续优化,第三产业总体呈现上升趋势。现阶段,我国正处于加快转变经济发展方式的关键时期,税收作为经济发展的重要组成部分起着非常重大的作用。而在我国的现行税制体系中,增值税和营业税作为两个最重要的流转税税种,两者之间的并行给税收征管实践带来了一定的困难,特别是我国大部分产业被排除在增值税的征税范围之外,这两个税种之间并行的税制结构渐渐显出其内在的缺陷和不合理性,对经济的发展造成了不利的影响。在此背景下,我国自2012年开始进行“营改增”的税制改革,随着改革的深入,试点范围逐步扩大至建筑业领域。建筑安装行业(简称建安)是建筑业的一个重要分支,自2016年5月1日起,在全国范围内全面推开营业税改增值税的大背景下,建安行业在税种税率,会计核算,纳税申报等方面迎来了新的挑战和机遇。一方面,此次“营改增”改革有利于企业消除重复征税的问题,从而减轻企业负税,促进企业的长远发展,进而推动整个国家的产业结构调整,促进经济发展方式的转变。但是,在另一方面,由于建安行业多年来一直征收营业税,增值税对于它们而言,是一个全新的领域。加之,营业税相比较于增值税,其税款的计算和纳税申报等会计处理比较简单,所以此次“营改增”势必会给他们带来一定的冲击。所以,如果想要“营改增”能够顺利推进,企业需要做好充分的理论准备和实践经验,来确保本企业的合理合法利益。本文以建安行业为例,采用了文献研究、案例分析、实地调研等方法,通过对建安行业在税制方面的基本研究,总结其在税务改革中所遇到的诸如税负、财务管理、单位内部管理等方面的问题,提炼出建安行业完善财税改革的保障措施及建议。为了更细致准确真实的反映问题,本文特选用A公司作为探讨和研究对象,通过A公司在2016年承担的10个实际项目为依据,来对“营改增”后A公司应纳税额的变化进行计算,进而分析其对财务处理方面和企业所得税的计算这两方面的影响,从而找到其在“营改增”这一重要的税制改革中能够正确合理维护自身权益的途径。首先,本文根据“营改增”这一重大的税制改革背景下,进行国内外的相关研究查证,通过总结我国建安行业的发展历程以及在“营改增”过程中的发展现状,分别从税负、财务管理和单位内部管理这三个方面进行问题分析。其次,根据具体实例A公司在财税处理中的变化,分析“营改增”在纳税申报和税负方面对建安行业的影响。最后分别从政府和纳税人的角度出发,提出建安行业完善财税改革的保障措施和建议。
[Abstract]:With the continuous development and perfection of our socialist market economy and the continuous optimization of industrial structure, the tertiary industry as a whole is on the rise. At this stage, China is in the crucial period of speeding up the transformation of the mode of economic development. Tax as an important part of economic development plays a very important role. In the current tax system of our country, value-added tax and business tax are the two most important types of turnover tax. The parallelism between the two has brought some difficulties to the practice of tax collection and management, especially the fact that most industries in our country are excluded from the scope of value-added tax. The parallel tax structure between these two kinds of taxes gradually shows its inherent defects and irrationality, which has had a negative impact on the development of economy. Under this background, our country began to carry out the tax system reform of "reform and increase" since 2012. With the deepening of the reform, the scope of the pilot project has been gradually expanded to the field of construction. The construction installation industry (Jianan for short) is an important branch of the construction industry, which has been operating since May 1, 2016. Against the background of the overall introduction of business tax to value-added tax throughout the country, the Jianan industry has faced new challenges and opportunities in tax rates, accounting, tax returns, and so on. On the one hand, This "business reform and increase" reform will help enterprises eliminate the problem of double taxation, thereby reducing the negative tax burden on enterprises, promoting the long-term development of enterprises, thus promoting the adjustment of the industrial structure of the whole country, and promoting the transformation of the mode of economic development. On the other hand, because the Jianan industry has been levying business taxes for many years, VAT is a completely new field for them. Moreover, compared with VAT, business tax is relatively simple in accounting treatment such as tax calculation and tax return. Therefore, this "camp reform and increase" will certainly have a certain impact on them. Therefore, if they want to "reform and increase the camp" to be able to advance smoothly, enterprises need to make adequate theoretical preparations and practical experience. To ensure the reasonable and legitimate interests of the enterprise. This paper takes the Jian'an industry as an example, adopts the methods of literature research, case analysis, field investigation and so on, through the basic research on the tax system of Jian'an industry. Summing up the problems encountered in tax reform, such as tax burden, financial management, internal management of units, and so on, refining the safeguard measures and suggestions for the improvement of fiscal and taxation reform in Jianan industry. In order to reflect the problems more carefully, accurately and truly, In this paper, A Company is selected as the object of discussion and research. Based on the 10 actual projects undertaken by A Company in 2016, this paper calculates the changes in the tax payable of Company A after "Business Reform and increase". Then it analyzes its influence on financial treatment and the calculation of enterprise income tax, so as to find the way to protect its own rights and interests correctly and reasonably in the important tax system reform of "business reform and increase". In this paper, under the background of the major tax system reform, this paper carries on the related research and verification at home and abroad, through summing up the development course of our country's Jian'an industry and the development present situation in the course of the "business reform and increase", respectively from the tax burden, Financial management and internal management of the three aspects of the analysis of the problem. Secondly, according to the specific case A company in the financial and tax treatment changes, This paper analyzes the influence of "business reform and increase" on Jianan industry in the aspect of tax declaration and tax burden. Finally, from the point of view of government and taxpayer, the paper puts forward the safeguard measures and suggestions to perfect the financial and tax reform in Jianan industry.
【学位授予单位】：吉林大学
【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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