中建七局安装工程有限公司“营改增”税负的研究

发布时间：2018-04-29 11:15

本文选题：中建七局安装工程有限公司 + “营改增”　；参考：《辽宁大学》2013年硕士论文

【摘要】：随着2012年上海市营业税改征增值税的成功试行，国家已经逐步加大了试点的范围，目前已经在北京、江苏、安徽、福建、厦门、广东、深圳这些城市试点稳步推进。试点的行业也会随着时间的推移逐步变大，而建筑业与人民的生活息息相关，并且随着城市化的不断推进，建筑业成为了我国国民经济的先导性行业，它是一个基础性的行业，其与社会及其相关，，能够提供更多的岗位，在我国的社会发展中起着举重轻重的作用。所以国家把建筑行业营业税改征增值税作为国家的一项重要任务，其根本目的是消除重复征税，建立健全的税收管理制度，促进建筑业企业的健康良好的发展。中建七局安装工程有限公司作为中国最大的建筑企业之一，应积极应对。因此，中建七局安装工程有限公司的“营改增”也是一项重头任务。我们很有必要先根据企业的实际情况对企业“营改增”后实际税负及纳税方面的变化进行探讨。这样可以帮助企业提前了解“营改增”后对企业实际税负的影响，为企业减轻税负提前做好准备，以及为企业纳税及票据的管理提前配备好人员及做好培训工作。本文就中建七局安装工程有限公司的“营改增”的一些问题进行一些研究，目的是希望能够使企业积极应对即将到来的“营改增”，能够提前清楚“营改增”后对企业实际税负的影响以及提前可以做好应对措施。所以本文主要分为六个部分：第一部分讨论本文的研究背景、意义；第二部分论述了营业税及增值税的一些相关理论；第三部分介绍了中建七局安装工程有限公司营业税的一些情况；第四部分探讨了中建七局安装工程有限公司“营改增”后对企业实际税负的影响及财务报表的影响；第五部分针对中建七局安装公司“营改增”后提出一些建议及效果；第六部分结束全文。
[Abstract]:With the successful trial of Shanghai's business tax conversion to VAT in 2012, the country has gradually expanded the scope of the pilot, and has been steadily advancing in Beijing, Jiangsu, Anhui, Fujian, Xiamen, Guangdong, Shenzhen, and other cities. The pilot industry will gradually become larger with the passage of time, and the construction industry is closely related to the lives of the people, and with the continuous promotion of urbanization, the construction industry has become the leading industry in the national economy of our country. It is a basic industry. It can provide more jobs and play a weightlifting role in the social development of our country. So it is an important task for the country to change the business tax of the construction industry into the value-added tax. Its fundamental purpose is to eliminate the repeated taxation, establish a sound tax management system, and promote the healthy development of the construction industry enterprises. As one of the largest construction enterprises in China, China Construction Bureau installation Engineering Co., Ltd. should actively deal with it. Therefore, the construction of the seven-Bureau installation Engineering Co., Ltd. "camp increase" is also a heavy task. It is necessary for us to discuss the change of tax burden and tax after the change of business operation according to the actual situation of the enterprise. In this way, we can help enterprises to understand the impact of "business reform and increase" on the actual tax burden of enterprises in advance, prepare for lightening the tax burden in advance, and provide personnel and training for the management of enterprise tax and bills in advance. This paper makes some research on the problems of "Business Reform and increase" of the installation Engineering Co., Ltd of the Seventh Bureau of China Construction Company, in the hope that the enterprises can actively cope with the forthcoming "Business Reform and increase". It can make clear in advance the influence on the actual tax burden of the enterprise after the change of operation and the measures can be taken in advance. So this paper is divided into six parts: the first part discusses the background and significance of this paper, the second part discusses some related theories of business tax and value-added tax. The third part introduces some situations of the business tax of China Construction Bureau installation Engineering Co., Ltd. The fourth part discusses the influence on the actual tax burden and the financial report of the company after the "operation change and increase" of the installation engineering company of the seventh bureau of the China Construction Construction Co., Ltd. The fifth part puts forward some suggestions and effects for the installation company of the Seventh Bureau of China Construction, and the sixth part ends the full text.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.4;F426.92

【参考文献】