“营改增”对A房地产开发企业会计处理及税负的影响与对策研究

发布时间：2018-04-16 10:19

本文选题：营改增 + 房地产　；参考：《安徽大学》2017年硕士论文

【摘要】：国家"十二五"规划提出,要完善社会主义市场经济体制,加快财税体制改革,扩大增值税的征税范围,调减营业税。2011年,经国务院批准,财政部、国家税务总局联合下发"营改增"试点方案,至2016年5月1日,金融业、房地产业、建筑业和生活服务业等已被全面纳入"营改增"范畴。实施"营改增"是促进增值税改革的重点,其中,房地产业和建筑业的改革是"营改增"过程中最困难的一部分。房地产行业是国民经济的重要组成部分,近年来,中国的房地产业出现了空前繁荣的景象,越来越多的企业进入房地产市场。然而,实施"营改增"后,增值税的会计处理和计税方法都远复杂于营业税,会计处理方式的不当会造成所反映的财务指标的错误,最终导致企业很难对自身"营改增"后的实际税负进行分析。因此,将会计处理与税负作为研究对象具有一定的现实指导意义。本文选取A房地产开发企业的开发项目作为研究案例,分别从以上两个方面分析"营改增"给A公司带来的影响,并提出相关对策,帮助企业在行业税制改革的关键时期抓住机遇,提升企业市场竞争力。结构上,本文分为六个章节。第一章介绍了论文的研究背景、研究意义、研究综述、研究思路与研究创新。第二章介绍了房地产企业"营改增"相关的概念、政策背景以及房地产行业营业税税制的弊端。第三章和第四章是本文的研究重点,第三章介绍了本文的案例项目选取、调研方法,以及A公司的背景,并在此基础上对A公司"营改增"前后的企业财务状况做了对比分析。第四章解释了研究会计处理与税负的动因,并运用案例研究的方法分析"营改增"对A企业会计处理及税负的具体影响。针对这些影响,本文在第五章从会计处理及税负两个方面分别提出相关对策。第六章总结了研究结论与不足,并提出未来展望。本文通过规范分析与案例分析相结合的方法对案例企业进行研究,得出以下结论:房地产企业的增值税税负受到可抵扣进项税额与销售收入的影响,而企业所得税税负会受到增值税税负的影响。因此,企业要处理好价税分离、抵扣纳税以及账务处理等方面的问题,增强纳税筹划,调节增值税与其他税种之间的关系,以此减少企业整体税负,增强企业竞争力。本文的研究丰富了房地产行业"营改增"方面的理论研究,为A企业顺利完成"营改增"的过渡提出了相关对策,同时,本研究对其他房地产企业及类似企业具有一定的借鉴意义及参考价值。
[Abstract]:The 12th Five-Year Plan of the State proposed to perfect the socialist market economic system, speed up the reform of the fiscal and taxation system, expand the scope of levying value added tax, and reduce the business tax. In 2011, the Ministry of Finance approved by the State Council,The State Administration of Taxation jointly launched a pilot program of "Business Reform and increase". By May 1, 2016, the financial, real estate, construction and life services sectors had been fully included in the category of "Business Reform and growth".The reform of real estate industry and construction industry is the most difficult part in the process of the reform of value-added tax.The real estate industry is an important part of the national economy. In recent years, the real estate industry in China has seen an unprecedented prosperity, more and more enterprises enter the real estate market.However, after the implementation of "business reform and increase", the accounting treatment and tax calculation methods of VAT are far more complicated than business tax, and the improper accounting treatment will result in the error of the financial indicators reflected.Finally, it is difficult for enterprises to analyze the actual tax burden.Therefore, the accounting treatment and tax burden as the object of study has a certain practical significance.This article selects A real estate development enterprise's development project as the research case, separately from above two aspects analyzes the "camp change increases" the influence to A company, and proposes the correlation countermeasure,To help enterprises to seize the opportunity in the key period of industry tax reform, to enhance the competitiveness of enterprises in the market.Structurally, this paper is divided into six chapters.The first chapter introduces the research background, research significance, research review, research ideas and research innovation.The second chapter introduces the concept, the policy background and the malpractice of the real estate business tax system.Chapter three and chapter four are the focus of this paper. The third chapter introduces the case selection, research methods and background of company A, and makes a comparative analysis on the financial situation of company A before and after "business reform and increase".The fourth chapter explains the motivation of studying accounting treatment and tax burden, and analyzes the concrete influence of "business reform and increase" on accounting treatment and tax burden of A enterprise by using the method of case study.In the fifth chapter, the author puts forward the relevant countermeasures from the two aspects of accounting treatment and tax burden.The sixth chapter summarizes the research conclusions and shortcomings, and puts forward the future prospects.By combining normative analysis with case analysis, this paper studies the case enterprises and draws the following conclusions: the value-added tax burden of real estate enterprises is affected by deductible income tax and sales income.And the enterprise income tax burden will be affected by the value added tax burden.Therefore, enterprises should deal with the problems of separating valorem tax, deducting tax payment and accounting treatment, strengthen tax planning, adjust the relationship between VAT and other taxes, so as to reduce the overall tax burden of enterprises and enhance the competitiveness of enterprises.The research in this paper enriches the theoretical research on "business reform and increase" in real estate industry, and puts forward the relevant countermeasures for A enterprise to successfully complete the transition of "business reform and increase", at the same time,This research has certain reference significance and reference value to other real estate enterprises and similar enterprises.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42;F812.42

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