“营改增”对建筑企业的影响及应对策略研究

发布时间：2018-10-26 21:50

【摘要】：2016年3月,财政部、国家税务总局联合发布《关于全面推开营业税改征增值税试点的通知》(财税[2016]36号),规定自2016年5月1日起在全国范围内全面实施“营改增”,将试点范围扩大到建筑业。“营改增”作为我国税制改革的一项重大举措,无论从企业生产经营方式、还是内部管理模式,对建筑企业都会产生重大影响。本文以建筑企业为研究对象,从施工总承包单位和分包单位的角度分析“营改增”政策的施行对建筑企业所产生的影响,并根据影响提出相对应的建筑企业如何应对“营改增”政策的措施建议,旨在为建筑企业提供降低税负的措施。首先,对“营改增”政策进行全面深入的研究和分析,保证对于政策内容掌握的准确性和全面性。其次,从施工总承包单位和分包单位的角度分析可能遇到的影响,包括对税负、采购偏好、分包管理、会计核算和经营管理的影响,着重按不同工程类别对“营改增”前后税负进行测算,包括普通钢筋混凝土工程、钢结构工程和装配式混凝土,得出“营改增”对税负的影响。最后提出建筑企业如何应对“营改增”的策略,主要从两部分着手:施工总承包单位的应对行为,改革采购管理制度、转变分包管理方式、提升经营管理能力、改变财务管理模式;专业分包单位的应对行为,改革采购管理制度、转变劳务管理理念、合理确定合同价格、优化结算开票管理、加强财务监督管理。
[Abstract]:In March 2016, the Ministry of Finance and the State Administration of Taxation jointly issued the Circular on the Comprehensive introduction of the Business tax Reform and VAT trial (Fiscal and tax [2016] 36), stipulating that from May 1, 2016, the "Business Reform and increase" will be fully implemented nationwide. The scope of the pilot project will be expanded to the construction industry. As an important measure of tax system reform in our country, "business reform and increase" will have a great impact on construction enterprises, not only from the mode of production and management of enterprises, but also from the mode of internal management. This article takes the construction enterprise as the research object, from the construction general contracting unit and the subcontracting unit angle, analyzes the influence of the implementation of the policy of "business transformation and increase" on the construction enterprise. According to the influence, the paper puts forward the corresponding measures on how to deal with the policy of "management reform and increase" in order to provide the construction enterprises with measures to reduce the tax burden. First of all, carry on the thorough research and analysis to the policy of "reform and increase" to ensure the accuracy and comprehensiveness of the policy content. Secondly, from the point of view of the general contractor and the subcontractor, the impact on tax burden, purchasing preference, subcontract management, accounting and management is analyzed. The tax burden before and after "camp reform and increase" is calculated according to different engineering types, including ordinary reinforced concrete engineering, steel structure engineering and fabricated concrete, and the influence of "camp change increase" on tax burden is obtained. Finally, the paper puts forward the strategy of how to deal with "business transformation and increase" in construction enterprises, mainly from two parts: the coping behavior of construction general contracting units, the reform of procurement management system, the transformation of subcontracting management, and the improvement of management ability. Changing the mode of financial management; To deal with the behavior of professional subcontracting units, to reform the purchasing management system, to change the concept of labor management, to reasonably determine the contract price, to optimize the management of clearing and issuing bills, and to strengthen the financial supervision and management.
【学位授予单位】：北京交通大学
【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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