“营改增”对HR建筑公司的经济影响分析

发布时间：2018-06-05 14:02

本文选题：营改增 + 建筑业　；参考：《辽宁大学》2017年硕士论文

【摘要】：随着2016年的5月1日全面“营改增”的施行,如今“营改增”的政策效应已渗透到各行各业的具体细节中。本文主要研究“营改增”对建筑行业下具体建筑企业的经济影响。事物是不断发展和变化的,如今的建筑行业在我国国民经济中的重要地位是有目共睹的,因此建筑行业的经济效益与经济发展对相关行业的就业情况和发展进程有直接影响。我国目前处于深化改革的关键时期,结构性减税中的营改增改革具有优化经济结构,降低企业负担,避免重复征税,减少征收管理矛盾的作用。由于建筑行业具有自身的特殊性,建筑行业营改增改革涉及面广泛、影响的范围较大、对税收的影响自然也大,面对税改,建筑企业在过渡时期应对得当就会达到减税效果,购进固定资产可以抵扣,促使企业积极购买固定资产扩大生产增加企业活力,为建筑企业注入了新动力,有利于技术创新和建筑业改革。企业积极正确的应对“营改增”,“营改增”能够让企业切切实实的收到改革的红包。本文以HR建筑公司为例,全面分析“营改增”对HR建筑公司的经济影响。第一部分,阐述了研究背景及意义,提出了具体的研究思路和方法,并通过思路分析图形象、清晰的展现出来具体思路。其次,对HR建筑公司进行具体案例分析。第二部分,介绍了 HR建筑公司基本概况包括公司简介,公司组织构架,生产经营情况及经济效益状况,同时还详细介绍了公司的涉税情况。通过对2013年至2016年的数据分析表明了“营改增”对该公司基本情况产生影响。第三部分,进一步分析“营改增”对HR建筑公司现金流量的影响包括经营活动分析,投资活动分析,筹资活动分析的影响;分析“营改增”对企业会计核算的影响,包括对企业收入核算、企业成本核算、会计核算科目、票据管理、会计的核算环境影响;分析了“营改增”对企业税负在具体项目上表现出来的影响;以及“营改增”对企业合同方面的影响和企业资金管理方面的影响。第四部分,提出了 “营改增”后HR建筑公司面临的挑战。提出了“营改增”后该公司面临的政策过渡时期的困难和存在的风险。第五部分,对以上部分“营改增”产生的影响以及对企业过渡时期面临的困难提出了具体应对措施。
[Abstract]:With the implementation of the all-out "camp increase" on May 1, 2016, the policy effect of "business transformation and increase" has penetrated into the specific details of various industries. This paper mainly studies the economic impact of "business transformation and increase" on the specific construction enterprises under the construction industry. Things are constantly developing and changing. Nowadays, the important position of the construction industry in our national economy is obvious to all, so the economic benefits and economic development of the construction industry have a direct impact on the employment situation and the development process of the related industries. At present, our country is in the key period of deepening reform. The reform of structural tax reduction has the function of optimizing the economic structure, reducing the burden of enterprises, avoiding repeated taxation and reducing the contradiction of collection and management. Because the construction industry has its own particularity, the construction industry reform and reform involves a wide range of areas, the scope of influence is large, and the impact on taxation is naturally great. In the face of tax reform, construction enterprises will achieve tax reduction results if they are properly handled in the transitional period. The purchase of fixed assets can offset the purchase of fixed assets, which urges enterprises to actively purchase fixed assets to expand production and increase the vitality of enterprises, thus infusing new power into construction enterprises, which is conducive to technological innovation and construction industry reform. Enterprises actively and correctly respond to "camp change increase", "business change increase" can make the enterprise really receive the red envelopes of reform. Taking HR construction company as an example, this paper comprehensively analyzes the economic impact of "business transformation and increase" on HR construction company. The first part describes the background and significance of the research, puts forward the specific research ideas and methods, and through the image of thinking analysis, clearly show the specific ideas. Secondly, the case study of HR construction company is carried out. In the second part, the author introduces the basic situation of HR construction company, including the company's brief introduction, the company's organization structure, the production and management situation and the economic benefit situation, and also introduces the company's tax-related situation in detail. An analysis of data from 2013 to 2016 shows that the increase has had an impact on the company's fundamentals. In the third part, the author further analyzes the influence of "camp change increase" on the cash flow of HR construction company, including business activity analysis, investment activity analysis and financing activity analysis, and analyzes the influence of "business reform increase" on enterprise accounting. Including the business income accounting, enterprise cost accounting, accounting subjects, bill management, accounting environmental impact, analysis of the "business reform" on the corporate tax burden on the specific items show the impact; As well as the impact of "business reform and increase" on corporate contracts and the impact of corporate capital management. In the fourth part, the challenge of HR construction company is put forward. The difficulties and risks faced by the company during the policy transition period are put forward. In the fifth part, the author puts forward the concrete measures to deal with the influence of the above part and the difficulties faced by the enterprises in the transitional period.
【学位授予单位】：辽宁大学
【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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