“营改增”背景下上海建工集团税负研究

发布时间：2018-08-17 17:58

【摘要】：近年来,我国经济多次受西方国家经济波动的影响而出现出口受阻、产能过剩等一系列问题。为促进产业结构调整,我国政府加大对宏观经济政策的调整力度,在税制方面进行改革,为企业注入新活力。自2016年5月1日起,我国扩大增值税税收范围,全面实行“营改增”政策,用比较中性的增值税替代传统的营业税,对商品、服务、劳务制定统一的征税政策。该政策打通了整个经济活动中的增值税抵扣链,一定程度上解决了企业重复征税的问题,刺激了企业技术创新能力,并带动产业结构优化升级。自“营改增”实施后,增值税中性、公平性的优势愈加显现。然而,“营改增”政策对不同的行业来说有着不同的影响甚至冲击。对于建筑行业而言,税改之初以11%的销项税税率代替税改前3%的营业税税率,这产生了诸多问题:由于进项税难以充分抵扣销项税、财务管理行为调整过慢,进而导致税负波动幅度加大、税负增加。建筑业微观企业要想从该场革命中获利,企业管理者则必须充分理解和运用“营改增”,改变既往的税务管理模式并进行合理的税务筹划,尽可能降低税负。本文以上海建工集团旗下几个子集团为研究范本,根据2016年6月1日—2016年12月31日(“营改增”之后)集团实际缴纳增值税税额及相关理论公式,测算出该半年度如果继续缴纳营业税对应的税额,通过自身纵向比较实施税改前后的税额数据,说明税负增减变化。之后阐述该场改革对上海建工集团产生的最大影响,即税负大幅度上升,针对税负上升的原因进行理论测算,如进项税额抵扣不充分、四流管理体系不完善等,并对所得数据进行深度剖析。最后根据相关理论知识及国家现行优惠政策,对该集团进行合理的税务筹划,为减轻上海建工集团税负提供可行性建议及措施,帮助该企业实现可持续发展。
[Abstract]:In recent years, a series of problems such as export hindrance, overcapacity and so on have appeared in China's economy affected by the economic fluctuation of western countries many times. In order to promote the adjustment of industrial structure, our government has strengthened the adjustment of macroeconomic policy, reformed the tax system and injected new vitality into enterprises. Since May 1, 2016, China has expanded the scope of value-added tax, implemented the policy of "business reform and increase" in an all-round way, replaced the traditional business tax with a more neutral value-added tax, and formulated a unified tax policy on goods, services and services. This policy has cleared the VAT credit chain in the whole economic activities, solved the problem of repeated taxation to some extent, stimulated the technological innovation ability of enterprises, and promoted the optimization and upgrading of industrial structure. Since the implementation of the "camp change increase", value-added tax neutral, fairness advantages have become increasingly apparent. However, the policy has different effects and even impacts on different industries. For the construction industry, at the beginning of the tax reform, the sales tax rate of 11% was replaced by the sales tax rate of 3% before the tax reform, which caused many problems: the adjustment of financial management behavior was too slow because the input tax could not fully offset the cancellation tax. Thus leading to increased volatility of the tax burden, tax burden increased. In order to profit from the revolution, the managers of the construction industry must fully understand and use the "management reform and increase", change the previous tax management mode and carry out reasonable tax planning to reduce the tax burden as far as possible. This paper takes several sub-groups of Shanghai Construction Industry Group as the research model, according to the actual value added tax and related theoretical formula of the group from June 1, 2016 to December 31, 2016 (after "business reform and increase"). If we continue to pay the corresponding tax amount of business tax in this half-year, we can compare the tax data before and after the tax reform vertically to explain the change of tax burden. After that, the biggest impact of the reform on Shanghai Construction and Engineering Group is described, that is, the tax burden rises substantially, and the reasons for the tax burden rise are calculated theoretically, such as the insufficient deduction of the income tax amount, the imperfect four-stream management system, and so on. And carries on the depth analysis to the obtained data. Finally, according to the relevant theoretical knowledge and the current preferential policies of the state, reasonable tax planning for the group is carried out to provide feasible suggestions and measures for lightening the tax burden of Shanghai Construction Industry Group, and to help the enterprise achieve sustainable development.
【学位授予单位】：天津农学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F406.7

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