“营改增”对Y项目的影响及对策分析

发布时间：2018-02-09 19:28

本文关键词： 营改增不同计税方式业务模式组织架构　出处：《西南交通大学》2017年硕士论文　论文类型：学位论文

【摘要】："营改增"的全面改革以建筑业的加入宣告开始。对于SJ公司而言,"营改增"充满了不确定性,是机会同时也是困难,虽然采用增值税能进行税额抵扣,但抵扣工作是一个漫长的过程,从近期来分析,公司所承担的税款或将上升。从长期来看,作为民生的建筑行业推进"营改增"有利于降低整个国家的税收水平,加速建筑行业生产水平的提高,促进SJ公司推行优秀的管理模式,以便更好的为公司成长提速。本文通过SJ公司Y项目来分析"营改增"所带来的影响,分为三个方面来讨论分析。第一方面,通过选择不同计税方式的影响。从SJ公司Y项目出发,分析了四种方案下Y项目的盈利情况,通过是否考虑货币时间价值两种形式,选出对企业最有利的方式。第二方面,通过对公司业务模式的影响。论述了 SJ公司"营改增"前项目的运营模式,针对增值税改革,原运营模式、BT项目的管理会对公司造成较大的风险,阐述了产生影响的原因及分析,尤其是采购方面和BT项目业务承接模式方面,为避免后期资金流、发票流和合同流不一致提出相应的建议方法和措施。第三方面,通过对公司组织架构的影响。以SJ公司为例,描述了公司的组织架构现状和改革后的困境,说明"营改增"对组织机构产生了重塑性,为了降低项目的税收成本,规范企业的业务流程,从合法、合规和合理的方面,提出了调整和优化现有组织架构和未来建设组织架构的方法。本研究得出结论:通过对项目的财务分析,若取得自购材料进项税额高于44.49%的比例,就应选择增值税一般计税方式,若低于则应选择简易计税方式,对项目成本更为有利。项目为取得更多的进项税额抵扣,采购材料时根据实际情况采用"集中谈判、分单位订立合同、分单位支付"方式或者内部购销方式或者"集中谈判、分单位订立合同、集中支付"方式进行集中采购,对于砂石材料、商品混凝土等建议修改合同条款或者以SJ公司名义成立开采专业公司。BT项目在合同谈判初期,转变业务承接模式,改以成立项目公司或组成联合体对业主或公司和总包方分别对业主的模式,避免税收改革后产生的税务风险。
[Abstract]:The all-out reform of "business transformation" began with the entry of the construction industry. For SJ, "business growth" is full of uncertainty, opportunity and difficulty, although value-added tax can be used as a tax credit. But deductions are a long process. In the near future, the tax burden on companies is likely to rise. In the long run, the construction industry, as the livelihood of the people, will be able to reduce the level of tax revenue in the country by pushing forward "business reform and increase". In order to accelerate the improvement of production level of construction industry and promote SJ company to carry out excellent management mode, in order to speed up the growth of the company better, this paper analyzes the impact of "business transformation and increase" through the Y project of SJ Company. It is divided into three aspects to discuss and analyze. On the one hand, by choosing the influence of different ways of calculating taxes. From the Y project of SJ Company, this paper analyzes the profit of Y project under four schemes, and analyzes whether to consider the two forms of currency time value. Select the most favorable way for the enterprise. Secondly, through the influence on the business model of the company, the paper discusses the operation mode of the project before SJ company's "business transformation and increase", aiming at the VAT reform, The management of BT project in the original mode of operation will cause greater risk to the company. The causes and analysis of the impact are expounded, especially in the aspects of procurement and the mode of undertaking business of BT project, in order to avoid the late capital flow. The inconsistency of invoice flow and contract flow puts forward the corresponding methods and measures. Thirdly, through the influence on the organization structure of the company, taking SJ Company as an example, the paper describes the present situation of the organization structure and the predicament after the reform. In order to reduce the tax cost of the project and standardize the business process of the enterprise, it is legal, compliant and reasonable. The method of adjusting and optimizing the present organization structure and the future construction organization structure is put forward. The conclusion of this study is: through the financial analysis of the project, if the proportion of the tax of the self-purchased material input is higher than 44.49%, We should choose the general tax method of value-added tax, if it is lower, we should choose the simple tax method, which is more advantageous to the cost of the project. The project is to obtain more input tax deductions, and when purchasing materials, according to the actual situation, "centralized negotiation" should be adopted. A sub-unit enters into a contract, a sub-unit pays by way of "internal purchase and sale" or "centralized negotiation, a sub-unit enters into a contract, and a centralized payment is made" for centralized procurement, and in the case of sand and stone materials, Commercial concrete and other proposals to amend the terms of the contract or set up a mining professional company. BT in the name of SJ Company. In the early stage of contract negotiation, the mode of business undertaking should be changed. To establish a project company or form a consortium to the owner or company and the contractor respectively to the owner model to avoid the tax risk after the tax reform.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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