营业税改征增值税对建筑业影响研究

发布时间：2018-07-04 12:19

本文选题：建筑业 + 增值税　；参考：《东北财经大学》2013年硕士论文

【摘要】：本文共分四个部分对所要研究问题进行论述,通过系统分析营业税改征增值税对建筑业产生的影响,为我国下一步将建筑业纳入营业税改征增值税的试点范围提供理论上的支持与预测,同时对具体试点方案的制定提出前瞻性建议,以期我国增值税改革工作在新的试点行业顺利推进,并促进建筑业在新的税制环境中持续健康发展。下面对各部分的内容作简要说明。第一部分：导论在导论部分,从研究背景及选题意义,研究现状综述、研究内容及方法三个方面对文章进行了概述,同时指出了本文的创新点与不足之处。随着我国税制改革的不断深入,将建筑业纳入营业税改征增值税已势在必行。税制环境的巨大变化将会对建筑行业未来发展产生巨大而深远的影响。通过分析这些可能的影响,为下一步制定具体的试点方案提供理论支持,这不仅关系到建筑业未来发展也关系到增值税改革能否顺利推进。第二部分：建筑业营业税改征增值税的必要性分析首先,明确了建筑业在国民经济中的重要地位与作用。建筑业在国民经济中的重要地位主要体现在行业产值在国内生产总值中占有较大比重。建筑业在国民经济中的重要作用主要有：基础性作用；协同带动作用；吸纳就业、转移农村剩余劳动力作用。其次,分析了我国对建筑业征收营业税存在的问题。第一,不利于行业的可持续发展。主要分析了建筑业重复征税问题的现象及其产生的不利影响。第二,不利于税收征管及税制结构的完善。对建筑业征收营业税一方面导致税收征管效率低下、税款流失问题严重；另一方面中断了增值税进项抵扣链条,不利于我国流转税制结构的完善。第三部分：营业税改征增值税对建筑业的影响分析首先,分析对建筑业经营成果与现金流的影响。这部分主要从收入、成本、利润水平、现金流四个方面进行了比较分析,并得出结论：改革将减少建筑企业的营业收入与成本,而利润变动则要取决于企业可抵扣进项税额成本在总收入中所占比重的大小,另外建筑企业在改革后将面临巨大的现金流压力。其次,分析对建筑业税收负担水平的影响。在基本假设的前提下进行理论测算并得出结论：改革对税负水平的影响,取决于可抵扣进项税额成本占总收入的比例,并通过具体数字说明了现实情况——改革将使部分建筑企业税负水平上升,说明理论与实际存在的差异。在这一部分的结尾从内、外两个角度分析了理论测算与实际情况存在差异的原因。再次,分析对建筑业生产经营方式的影响。建筑业改征增值税一方面能够从根本上杜绝建筑工程转包现象的出现,另一方面能够实现建筑企业经营运作方式的规范化。接下来,分析对建筑业管理水平的影响。营业税改征增值税有利于提高建筑企业的财务管理水平、物资采购与管理水平以及分支机构管理水平。最后,分析对建筑业发展方式的影响。营业税改征增值税提供的税收激励机制,一方面有利于实现行业结构的优化整合,另一方面有利于提高行业集约化程度,进而促进建筑业发展方式的转变。第四部分：对建筑业实行营业税改征增值税的建议在这一部分主要针对税制要素设计和政策制定方面提出建议,同时提出了其他配套措施建议。首先,对税制要素设计和政策制定方面提出改革建议。第一,对建筑业增值税纳税人进行了界定与分类；第二,确定了建筑业增值税纳税义务发生时间；第三,确定了建筑业增值税纳税地点；第四,明确了建筑业增值税进项抵扣若干问题；第五,提出了对过渡性税收优惠政策的建议；第六,提出了对转移支付政策的建议。其次,对相关配套措施的建议。第一,对加强税收征收管理提出建议；第二,建议调整建筑工程造价标准与预决算报价体系。
[Abstract]:This paper is divided into four parts to discuss the problems to be studied. Through the systematic analysis of the effect of VAT on the construction industry, it provides theoretical support and prediction for the next step of bringing the construction industry into the pilot scope of VAT. The reform of VAT in China is promoted smoothly in the new pilot industry, and the construction industry will continue to develop healthfully in the new tax environment. The following is a brief account of the contents of each part.
Part one: Introduction
In the introduction part, the article is summarized from three aspects: the research background and significance of the topic, the summary of the research status, the content and methods of the research, and points out the innovation and shortcomings of this article.
With the deepening of the reform of the tax system in China, it is imperative to bring the construction industry into the VAT. The great changes in the tax environment will have a great and far-reaching impact on the future development of the construction industry. It is not only related to the analysis of these possible impacts, but also the theoretical support for the formulation of specific pilot programs for the next step. The future development of construction industry is also related to whether the VAT reform can advance smoothly.
The second part: the necessity analysis of building business tax reform VAT.
First, the important position and function of the construction industry in the national economy is clarified. The important position of the construction industry in the national economy is mainly reflected in the large proportion of the industrial output value in the gross domestic product. The important role of the construction industry in the national economy is the basic role, the synergistic driving effect, the absorption of employment and the transfer of the countryside. The role of the surplus labor force.
Secondly, it analyzes the existing problems of the business tax on the construction industry in China. First, it is not conducive to the sustainable development of the industry. It mainly analyzes the phenomenon of repeated taxation in the construction industry and its adverse effects. Second, it is not conducive to the tax collection and management and the improvement of the tax structure. The problem of tax loss is serious. On the other hand, it breaks the chain of value-added tax deduction, which is not conducive to the perfection of our tax structure.
The third part: analysis of the impact of business tax to VAT on the construction industry.
First, we analyze the impact of the construction business and cash flow, this part mainly from the income, cost, profit level, cash flow four aspects of the comparative analysis, and come to the conclusion that the reform will reduce the business income and cost of construction enterprises, and the profit change is decided by the enterprise can deduct the income tax cost in the total income. In addition, the construction enterprises will face enormous pressure of cash flow after the reform.
Secondly, the influence of the tax burden level on the construction industry is analyzed. The theoretical calculation is carried out on the premise of the basic hypothesis and the conclusion is drawn that the influence of the reform on the tax burden depends on the proportion of the deductible income tax cost to the total income and the actual situation through the concrete figures - the reform will make the tax burden level of some construction enterprises on the level. The difference between theory and practice is explained. At the end of this part, the reasons for the discrepancy between theoretical calculation and actual situation are analyzed from two angles, internal and external.
Thirdly, the analysis of the impact on the production and operation mode of the construction industry. On the one hand, the VAT can fundamentally eliminate the phenomenon of the Construction Subcontract, on the other hand, it can realize the standardization of the operation mode of the construction enterprises.
Next, the impact of the management level of the construction industry is analyzed. The VAT is beneficial to the improvement of the level of the financial management, the level of material purchase and management and the management level of the branch.
Finally, the analysis of the impact on the development mode of the construction industry. The tax incentive mechanism provided by the VAT is beneficial to the optimization and integration of the industry structure, on the other hand, to improve the degree of intensive industry, and to promote the transformation of the development mode of the construction industry.
The fourth part: suggestions on the implementation of value-added tax on business tax in the construction industry.
In this part, we mainly put forward suggestions on tax element design and policy formulation, and put forward other supporting measures.
First, we put forward the reform suggestions on the design and policy making of the tax system. First, we define and classify the value-added tax payers of the construction industry; second, determine the time of the building industry VAT tax obligation; third, determine the location of the construction industry VAT tax; fourth, clear some questions on the entry deduction of the construction industry VAT. Fifth, put forward suggestions on transitional tax preferential policies; sixth, put forward suggestions on transfer payment policy.
Secondly, suggestions on relevant supporting measures. First, suggestions on strengthening tax collection and management are put forward; second, it is suggested to adjust the construction cost standard and the pre final accounting system.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F426.92

【参考文献】