“营改增”对A建筑公司财务影响的研究

发布时间：2018-04-06 01:08

本文选题：建筑公司　切入点：“营改增”　出处：《宁夏大学》2017年硕士论文

【摘要】：为了调整国家产业结构降低国内企业的税收负担,我国率先在上海开始实施“营改增”改革试点。2016年5月1日“营改增”进一步扩大到建筑业等最后的四个行业,至此现行营业税全部改征增值税。此次税制改革对建筑业未来成长的意义重大。但是由于建筑行业具有鲜明的经营特点和财务处理模式,导致其在2016年施行“营改增”试点的四个行业中最为困难。“营改增”在建筑公司能否达到预期的效果,建筑公司如何在“营改增”中平稳过渡,都是社会各界所共同关注的问题。本文以A建筑公司为案例,通过文献研究、调查研究、定量分析、定性分析等方法,借助该公司实际财务数据进行“营改增”前后税负的变化分析,验证了“营改增”确实起到了预期的功效,对建筑公司确实具有减轻税负的作用。通过对建筑公司在“营改增”过程中所面临的会计核算难度加大、增值税发票无法取得或抵扣等实际财务问题的分析,结合政策法规从公司层面提出了A建筑公司应对税改的有效措施,为建筑公司顺利推行“营改增”提供借鉴。以便使建筑公司健康稳定的发展。并进一步对现有税收政策给予一些完善的建议。
[Abstract]:In order to adjust the national industrial structure and reduce the tax burden of domestic enterprises, China has taken the lead in implementing the pilot reform of "business transformation and increase" in Shanghai. On May 1, 2016, "business reform and increase" has been further expanded to the last four industries, such as the construction industry.At this point, all the current business tax has been converted to VAT.This tax reform is of great significance to the future growth of the construction industry.But because the construction industry has the distinct management characteristic and the financial treatment pattern, it is the most difficult of the four industries to carry out the "camp change and increase" pilot project in 2016.Whether the construction company can achieve the expected effect or not, and how the construction company can make a smooth transition in the course of "business transformation and increase" is a common concern of all sectors of the society.In this paper, A construction company as a case, through literature research, investigation, quantitative analysis, qualitative analysis and other methods, with the help of the actual financial data of the company to "business change" before and after the tax burden analysis,Verify that the "camp increase" does have the expected effect, the construction company does have the role of reducing the tax burden.Based on the analysis of the actual financial problems faced by construction companies in the process of "business transformation and increase", such as the increasing difficulty of accounting, the inability of VAT invoices to obtain or the deduction of VAT invoices,Combined with the policies and regulations, this paper puts forward the effective measures for A construction company to deal with tax reform from the company level, which provides reference for the construction company to carry out the "management reform and increase" smoothly.In order to make the construction company healthy and stable development.And further to the existing tax policy to give some perfect suggestions.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F426.92;F406.7

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