增值税扩围改革对建筑业的影响及应对研究

发布时间：2018-01-03 20:30

本文关键词：增值税扩围改革对建筑业的影响及应对研究　出处：《华中科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：增值税扩围改革问题，一直受到我国经济社会各界的广泛关注。“营改增”是完善现行税制的重要的不可或缺的基础性举措，拥有催生新一轮财税改革、促使优化税制、企业减负和产业转型的特殊功效。 “营改增”给建筑行业可持续发展提供了国家税收体制的保障，是其健康持续发展的千载难逢的机会。建筑业在未来时期里将被纳入增值税征税范围也是大势所趋，建筑企业如何应对营业税改增值税，是当前迫切需要研究和解决的问题。本文从建筑企业的角度，通过某施工企业的调研案例，对其“营改增”中涉及到的税负增加的难点问题进行相关的测算并分析增加的原因，并对建筑业在“营改增”改革中如何应对提出针对性的、科学的和建设性的具体措施，希望通过对这些具体措施的详细研究，能发现建筑企业在营改增过程中还存在哪些问题需要改进和提高，并且能在进一步的分析中找到最适合的操作方案，，以便能减少建筑企业执行税制改革中的困难，达到结构性减税、减轻企业税收负担的实质性的目的，进一步促进建筑企业更好、更快、更稳的发展。
[Abstract]:Value-added tax (VAT) reform has been widely concerned by all circles of economy and society in our country. "Operation, reform and increase" is an important and fundamental measure to improve the current tax system, which has given birth to a new round of fiscal and tax reform. To promote the optimization of the tax system, corporate burden reduction and industrial transformation of the special effect. "Operation change and increase" provides the national tax system for the sustainable development of the construction industry. Construction industry will be included in the scope of value-added tax in the future is also the trend of the times, construction enterprises how to deal with business tax reform value-added tax. Is the urgent need to study and solve the problem. From the point of view of the construction enterprise, through the investigation case of a certain construction enterprise, this paper calculates and analyzes the reasons for the increase of tax burden related to the difficult problem of the tax burden increase in the "Business Reform and increase". And how to deal with the construction industry in the "camp reform" reform to put forward targeted, scientific and constructive specific measures, I hope through the detailed study of these specific measures. It can find out what problems still exist in the course of camp transformation and increase in construction enterprises, and can find the most suitable operation plan in the further analysis. In order to reduce the difficulties in the implementation of tax reform in construction enterprises, to achieve the structural tax reduction, to reduce the tax burden of enterprises, and to further promote the better, faster and more stable development of construction enterprises.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F426.92;F406.7

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