A建筑企业增值税纳税筹划研究

发布时间：2018-04-09 11:08

本文选题：A建筑企业　切入点：纳税筹划　出处：《湘潭大学》2017年硕士论文

【摘要】：营业税改征增值税(以下简称“营改增”)对于中国国民经济影响巨大。早在2012年国家就开始着手“营改增”税制改革的相关工作,初衷是为了规范企业的正常经营活动,减低全行业税负。2016年,推行建筑业“营改增”成了我国此轮税改的核心环节。建筑业是我国国民经济发展的根基所在,具有导向性的作用。但是税制的改变也为建筑企业带来了非常大的影响和诸多实际问题。对于建筑企业来说,“营改增”造成了一定程度的抵扣链条缺陷,对建筑企业组织结构、经营模式都有影响。因“营改增”刚实行不久,A建筑企业还没有建立合理的纳税筹划方案来应对上述问题。本文先从中外文献入手进行整理和分类,将文献汇总了三个方面。分别关注了建筑企业税制变迁及影响,建筑企业项目税收属地和兼营行为。其次论文介绍了4种理论基础,对后文的创建A建筑企业纳税筹划方案提供了依据和参考。接着通过分析A建筑企业3个有代表性的项目的纳税情况,总结出兼营行为没有分开核算、异地纳税占用现金流、没有及时建立分支机构、上下游企业存在纳税筹划空间4个问题。然后本文希望通过构建纳税筹划方案以解决上述问题,包括尝试签订不同形式的合同、组织结构再设计、加强对原材料、供应商、分包方的筛选等多种形式。最后提出纳税筹划的保障措施以保证其有效平稳地运行。研究A建筑企业的纳税筹划方案,在帮助A建筑企业降低税负的同时,能给建筑业提供一种参考。在实体经济面临重重困难的大环境下,对增值税进行纳税筹划就显得很有必要,能使A建筑企业更加适应市场的变化,平稳发展。
[Abstract]:The change of business tax to value added tax (hereinafter referred to as "business reform and increase") has a huge impact on China's national economy.As early as 2012, the government began to reform the tax system in order to regulate the normal operation of enterprises and reduce the tax burden of the whole industry. In 2016, the implementation of the construction industry "business reform and increase" has become the core link of this round of tax reform in China.The construction industry is the foundation of the national economy development of our country, has the leading function.But the change of tax system also brings great influence and many practical problems for construction enterprises.For the construction enterprises, the "increase of business transformation" has caused some defects in the chain of deduction, and has an impact on the organizational structure and management mode of the construction enterprises.The construction enterprise has not set up a reasonable tax planning plan to deal with the above problems.This article starts from the Chinese and foreign literature collates and classifies, the literature summarizes three aspects.It pays attention to the change and influence of the tax system of the construction enterprise, the tax dependency of the construction enterprise project and the behavior of concurrent operation.Secondly, the paper introduces four kinds of theoretical bases, and provides the basis and reference for the tax planning scheme of A construction enterprise.Then, by analyzing the tax situation of three representative projects in A construction enterprise, the author concludes that the behavior of concurrent operation is not separately accounted for, the tax takes up cash flow in different places, and branches are not established in time.There are four problems in tax planning space of upstream and downstream enterprises.Then this paper hopes to solve the above problems by constructing tax planning scheme, including trying to sign different forms of contracts, redesigning the organizational structure, strengthening the screening of raw materials, suppliers, subcontractors, and so on.Finally, the guarantee measures of tax planning are put forward to ensure its effective and smooth operation.The study of tax planning scheme of A construction enterprise can help A construction enterprise to reduce the tax burden, at the same time, it can provide a kind of reference for the construction industry.Under the environment of the real economy facing many difficulties, it is necessary to plan the tax of VAT, which can make A construction enterprise more adapt to the changes of the market and develop smoothly.
【学位授予单位】：湘潭大学
【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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