“营改增”对A建筑公司的影响研究

发布时间：2018-04-09 01:40

本文选题：“营改增”　切入点：建筑公司　出处：《青岛科技大学》2017年硕士论文

【摘要】：“营改增”作为中国一项重大的财税政策,在“新常态”经济环境下对深化我国供给侧结构性改革具有重要意义;建筑业是关乎国计民生的支柱型产业,在国民经济中占有举足轻重的地位。因此,建筑业实施“营改增”是社会主义市场经济发展的必然趋势。2016年5月1日,建筑业作为最后一批营业税改增值税的试点行业,进入税改历程。由于行业自身的特殊性,相对于之前的试点工作而言,具有更高的挑战性,税改效果需要进一步探讨。因此,本文以A建筑公司作为此次建筑业“营改增”的研究对象,深入分析税改带来的影响,进而提出相应的措施。首先,本文在查阅国内外参考资料的基础上,以营业税和增值税的计税原理作为理论基础,并结合建筑业的行业现状阐述建筑业实行“营改增”的意义;其次,选取大型建筑企业——A建筑公司作为建筑业税改的研究对象,采用理论分析和简单计算的方法对公司财务和税务两大方面在“营改增”前后的变化展开分析。此外,本文还借助SPSS17.0软件,对A建筑公司的资产负债、利润、现金流量和税负进行实证研究,评估出“营改增”对公司的影响程度,并得出结论;最后,根据理论和实证分析的结果,提出相应的建议帮助A建筑公司在“营改增”的环境下获得更大的益处,为公司的发展创造更宽松的环境。
[Abstract]:As a major fiscal and taxation policy in China, "Business Reform and increase" is of great significance in deepening the supply-side structural reform in China under the "new normal" economic environment, and the construction industry is a pillar industry related to the national economy and the people's livelihood.It plays an important role in the national economy.Therefore, it is an inevitable trend for the development of socialist market economy to implement "business reform and increase" in the construction industry. On May 1, 2016, the construction industry, as the last batch of pilot industries of business tax and value-added tax, entered the course of tax reform.Because of the particularity of the industry itself, compared with the previous pilot work, it is more challenging, and the effect of tax reform needs to be further discussed.Therefore, this article takes A construction company as the research object of the construction industry, deeply analyzes the influence of tax reform, and then puts forward the corresponding measures.Firstly, on the basis of consulting reference materials at home and abroad, taking the tax principle of business tax and value-added tax as the theoretical basis, and combining the present situation of construction industry, this paper expounds the significance of implementing "business reform and increase" in construction industry.A large construction company is selected as the research object of the tax reform of construction industry. The changes of corporate finance and tax before and after the increase of management reform are analyzed by using theoretical analysis and simple calculation method.In addition, with the help of SPSS17.0 software, this paper makes an empirical study on the assets and liabilities, profits, cash flow and tax burden of A Construction Company, and evaluates the impact of "business transformation and increase" on the company, and draws a conclusion.According to the results of theoretical and empirical analysis, this paper puts forward corresponding suggestions to help A construction company to obtain greater benefits under the environment of "business transformation and increase", and to create a more relaxed environment for the development of the company.
【学位授予单位】：青岛科技大学
【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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