“营改增”对建筑施工企业经营管理的影响研究

发布时间：2018-03-10 13:09

本文选题：营改增　切入点：建筑施工企业　出处：《河北大学》2017年硕士论文　论文类型：学位论文

【摘要】：“营改增”实施半年来,建筑行业总体运营较平稳,但实际操作中仍不可避免的遇到一些困难和问题,建筑施工企业“营改增”仍需一段较长时间的调整和适应。我国相继出台一系列政策完善增值税征收制度,许多专家对其进行了深入研究,实施“营改增”直接影响企业的税收负担,但只有完善企业管理,才能真正达到减税效果,促进企业发展。本文在“营改增”的背景下,研究“营改增”对建筑施工企业经营管理的影响,以建筑施工企业在实施“营改增”过程中经营管理的具体流程遇到的主要问题为研究思路。本文首先介绍了写作目的和国内外相关文献,旨在介绍增值税的重要作用;而后,回顾了税收中性、公平及效率理论、“营改增”的发展历程,强调我国实施“营改增”的必要性;随后进一步阐述建筑业在我国的重要地位及异质性分析;最后对建筑施工企业经营管理流程进行研究,建筑施工企业主要的经营管理流程分别是:工程承接管理、工程成本管理和工程结算管理,本文从经营管理的重点、“营改增”后企业面临的挑战、应对方案和案例研究进行论述,结合财务理论进行影响分析,利用财务数据进行案例研究,为建筑施工企业经营管理流程遇到的挑战提出切实可行的解决方案。本文以建筑施工企业经营管理流程为研究视角,结合财务理论进行研究,认为在工程承接阶段,应重新设计纳税信息登记表,重新建立预算报价模型;在工程成本管理阶段,重新建立采购成本与分包成本测算模型;在工程结算阶段,及时进行收付款,减少垫资缴税对企业现金流的影响等。建筑施工企业应运用增值税思维完善企业经营过程中各流程的管理,提高生产效率,提升自身竞争能力。
[Abstract]:In the six months since the implementation of "camp reform and increase", the overall operation of the construction industry has been relatively stable, but it is still unavoidable to encounter some difficulties and problems in actual operation. Construction enterprises still need a long period of adjustment and adaptation. In China, a series of policies have been issued one after another to perfect the VAT collection system, and many experts have carried out in-depth research on it. The implementation of "business reform and increase" has a direct impact on the tax burden of enterprises, but only by improving the management of enterprises can the tax reduction effect be really achieved and the development of enterprises be promoted. This paper studies the influence of "business transformation and increase" on the operation and management of construction enterprises, Based on the main problems encountered in the concrete process of management and management in the course of implementing "Business Reform and increase" in construction enterprises, this paper first introduces the purpose of writing and related literature at home and abroad in order to introduce the important role of VAT, and then introduces the important role of VAT. This paper reviews the theory of tax neutrality, fairness and efficiency, and the development course of "business reform and increase", emphasizes the necessity of implementing "business reform and increase" in China, and further expounds the important position and heterogeneity of construction industry in our country. Finally, the operation and management process of construction enterprises is studied. The main management processes of construction enterprises are: project undertaking management, project cost management and project settlement management. In this paper, the key points of operation and management, the challenges faced by enterprises after "business reform and increase", the solutions and case studies are discussed, the impact analysis is carried out with the financial theory, and the case study is carried out by using financial data. This paper, from the perspective of management and management process of construction enterprises and combining with financial theory, puts forward practical solutions to the challenges encountered by construction enterprises, and thinks that in the stage of project undertaking, The registration form of tax information should be redesigned and the budget quotation model should be re-established; in the stage of project cost management, the calculation model of procurement cost and subcontract cost should be re-established; and in the project settlement stage, timely collection and payment should be carried out. The construction enterprises should use the thought of value-added tax to perfect the management of each process in the course of business operation, to improve the production efficiency and to enhance their own competitive ability.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F426.92

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