基于“营改增”的XX建筑公司税收筹划研究

发布时间：2019-01-08 17:39

【摘要】：随着《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》(财税[2016]36号)的发布,2016年5月1日起,建筑业、房地产业、金融业与生活服务业等全部营业税纳税人,由缴纳营业税改为增值税,正式纳入营业税改征增值税试点,至此我国进入全面推行“营改增”阶段。增值税有效地避免重复征税,减轻企业税收负担,然而建筑业具有本身产值高、上下游产业链长的特点,且管理模式比较粗放,当前的管理机制不能适应增值税制下企业管理的需要,短期内税负不降反增,涉税风险明显增高。为帮助建筑企业顺利适应“营改增”带来的变化,做好增值税税收筹划,转变经营策略,优化资源配置,提升企业市场竞争力,本文首先以营业税、增值税、“营改增”理论及增值税税收筹划理论为理论支撑,以国内外研究现状为基础,结合建筑企业的自身特点,将XX建筑公司作为研究对象,搜集整理了XX公司2016年“营改增”后,即2016年5月1日至2016年12月31日的财务数据,通过对公司“营改增”前后销售额、应纳税额等相关数据的处理,测算了公司的整体税负和一般计税项目税负,得出XX公司“营改增”后税负不降反增;其次基于“营改增”税负平衡点理论,从收入确认、项目成本、增值税进项等方面分析、归纳总结“营改增”前后XX公司税负变化的成因;然后以合理筹划涉税业务、降低企业税负为总目标,基于合法性、全局性等税收筹划原则,运用会计核算、税收政策、递延纳税等税收筹划方法,从纳税人身份、增值税销项、进项三个方面设计XX公司税收筹划方案;最后,对企业的税收筹划集约管理提出可行性建议。
[Abstract]:With the release of the notice of the State Administration of Taxation of the Ministry of Finance on the overall introduction of the Business tax Reform VAT pilot Project (Fiscal and tax [2016] 36), from May 1, 2016, the construction and real estate industries, All the business tax payers, such as the financial industry and the life service industry, changed from the business tax to the value-added tax, and formally incorporated the business tax into the VAT pilot, thus our country has entered the stage of comprehensive implementation of "business reform and increase". VAT effectively avoids double taxation and lightens the tax burden on enterprises. However, the construction industry is characterized by its own high output value, long upstream and downstream industrial chains, and extensive management mode. The current management mechanism can not meet the needs of enterprise management under the VAT system. In the short term, the tax burden will increase rather than lower, and the tax-related risks will increase significantly. In order to help construction enterprises adapt to the changes brought about by "business reform and increase", do a good job of VAT tax planning, change management strategy, optimize the allocation of resources, and enhance the market competitiveness of enterprises, this paper first uses business tax, VAT, and VAT. Based on the domestic and foreign research situation and the characteristics of the construction enterprises, the XX Construction Company is taken as the research object, and the XX Company's "Business Reform and increase" in 2016 is collected and sorted out, which is supported by the theory of "Business Reform and increase" and the theory of VAT tax planning. That is, the financial data for the period from May 1, 2016 to December 31, 2016, through the processing of the company's sales volume, tax payable and other related data before and after "business transformation and increase", the overall tax burden of the company and the tax burden of the general taxable items are calculated. The conclusion is that the tax burden of XX Company is increasing instead of decreasing; Secondly, based on the theory of balance point of tax burden, this paper analyzes the causes of tax burden change of XX company before and after "business reform and increase" from the aspects of revenue confirmation, project cost, VAT input and so on. Then, with the aim of reasonably planning tax-related business and reducing the tax burden of enterprises, based on the principles of tax planning, such as legitimacy and overall situation, tax planning methods such as accounting, tax policy, deferred tax payment, etc., from the taxpayer status, VAT sales items, etc. The tax planning scheme of XX company is designed in three aspects. Finally, put forward the feasible suggestion to the enterprise's tax planning intensive management.
【学位授予单位】：东北石油大学
【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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