营业税改增值税对建筑企业的影响研究

发布时间：2018-01-18 09:45

本文关键词：营业税改增值税对建筑企业的影响研究　出处：《上海交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：营业税改增值税(以下简称“营改增”)是目前我国税制改革中最关键的一环。自2012年1月1日在上海开展试点以来,试点行业和范围不断扩大,改革深度和广度不断扩展。按照国务院的总体部署,力争在“十二五”期末全部完成“营改增”的改革任务,以增值税全面取代营业税。目前,建筑业作为第二产业中唯一一个仍然征收营业税的行业,其发展现状和税收征管特点严重阻碍了建筑业及其相关行业的健康发展。随着“营改增”改革的稳步推进,建筑业“营改增”将是大势所趋。本文采用理论分析和实证分析相结合的方式,通过收集和整理建筑业上市公司财务数据,对建筑企业“营改增”的税负及财务管理、生产经营等方面的影响进行分析。其中,由于建筑企业的主要税收负担在营业税,因此重点分析“营改增”对建筑企业流转税税负的影响。小规模纳税人实现全面减负。对一般纳税人而言,以建筑业上市公司2013年度的数据为基础,假定含税营业收入不变的情况下,影响税负变化的主要因素是当期可抵扣的进项税额,如材料费、机械使用费和新增设备。当期可抵扣进项税额越多,“营改增”后税负下降的可能性越大。同时,简要介绍了建筑业“营改增”对企业所得税和出口业务的影响。最后,在分析应对建筑业“营改增”的难点和问题的基础上,相应给出一些意见和建议。
[Abstract]:Value added tax (hereinafter referred to as "replacing business tax with value-added tax(VAT)") is the key to China's tax system reform in a ring. Since January 1, 2012, the pilot in Shanghai, the pilot industries and expanding the scope of the reform of the depth and breadth of continuous expansion. In accordance with the overall arrangements of the State Council, and strive in the "12th Five-Year" final completed "camp changed by the reform tasks, to replace the business tax with a value-added tax comprehensively. At present, the construction industry in the second industry as the only one still imposes business tax in the industry, the healthy development of the development status and characteristics of tax collection has seriously hindered the construction industry and its related industries. With the steady progress in replacing business tax with value-added tax(VAT) reform, construction" replacing business tax with value-added tax(VAT) "will represent the general trend. This paper uses the combination of theoretical analysis and empirical analysis, through the collection and collation of financial data of Listed Companies in the construction industry, the construction enterprise" camp Tax and financial management to increase ", analyzed the impact of production management and other aspects. Among them, the main tax burden of construction enterprises in the sales tax, so put emphasis on the analysis of the effect of replacing business tax with value-added tax(VAT)" to the construction enterprise turnover tax burden. Small scale taxpayers to achieve full burden. On the general taxpayer, the construction industry listed companies the company's 2013 annual data, assuming tax revenue unchanged, the main influence factors of tax changes is the current income tax deductible, such as the cost of materials, machinery costs and new equipment. The current deductible input tax amount is more, the possibility of replacing business tax with value-added tax(VAT) after tax falls more. At the same time, briefly introduces the influence of the construction industry, replacing business tax with value-added tax(VAT) "of enterprise income tax and export business. Finally, based on the analysis of the construction industry to deal with the difficulties and problems of" replacing business tax with value-added tax(VAT) ", given some advice And suggestions.

【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F426.92;F406.7

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