营改增对建筑行业影响及对策研究

发布时间：2018-01-17 15:01

本文关键词：营改增对建筑行业影响及对策研究　出处：《对外经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：营改增作为我国财税体制改革下的一个攻坚战,打好这一战对于“稳增长、调结构、惠民生”的政策推动以及助力供给侧改革起到至关重要的作用。营改增的实施,让地方第一大税种----营业税彻底退出了历史舞台,也是继1994年分税制改革以来又一重要的税制改革大战。2016年5月1日起,最后四大行业的营改增工作轰轰烈烈的展开了,本次涉及的行业有:建筑业、生活服务业、金融业及房地产业。全面实行增值税体制有利于促进企业加快精细化管理进程,优化产业结构升级,营改增实施以来效果显著。据财政部统计,自2016年5起,新增四大行业累计实现应缴纳增值税额6409亿元,较应缴纳营业税下降14.7个百分点,其中建筑行业税负减少65亿元,下降3.75个百分点,26个细分行业达到了总体税负只减不增的预期。然而,建筑业由于其行业自身特性,在营改增工作中会遇到诸多机遇与挑战。为实现建筑行业的综合治税,高效征管,进一步完善建筑行业税收征收体系,建筑业企业应积极做到及时梳理相关政策,加强税收宣传力度,实现资源共享,保证营改增实施工作在建筑行业平稳推进。本文通过研究国内外增值税制度基础上,阐述了建筑业营改增政策的推出背景,建筑业实施营改增的重要性,深入剖析营改增给建筑业企业带来的相关影响,以及在营改增的大环境下建筑业企业如何抓好税改红利。文中以A企业为例,参照2011年至2015年财务报表数据,以数据说话,分析了营改增给企业带来的多方面影响。结果表明,短期内营改增政策并未给企业税负减轻,反而有所上升。本文最后提出了企业应加强供应商管理,规范合同管理以及政府治税管理的建议。
[Abstract]:As an important battle under the reform of China's fiscal and taxation system, the camp reform has made a good effort to "stabilize growth and adjust the structure." The policy of "benefiting the people" and helping the supply-side reform played a vital role. The implementation of the camp reform and increase made the first local tax-business tax completely withdraw from the stage of history. It is also another important tax reform war after the tax distribution reform in 1994. Since May 1st 2016, the last four major industries of the camp reform work has been launched roaring. The industries involved are: construction industry, life service industry, financial industry and real estate industry. The comprehensive implementation of value-added tax system is conducive to promoting enterprises to accelerate the process of fine management, optimize the upgrading of industrial structure. According to the statistics of the Ministry of Finance, since 2016, the four new industries have achieved a cumulative value added tax of 640.9 billion yuan, a decrease of 14.7 percentage points compared with the sales tax payable. Among them, the tax burden of the construction industry decreased by 6.5 billion yuan, down 3.75 percentage points, and 26 sub-sectors reached the expectation that the overall tax burden would not increase. However, because of its own characteristics, the construction industry. In order to achieve the construction industry comprehensive tax management, efficient collection and management, further improve the construction industry tax collection system. Construction enterprises should actively comb relevant policies, strengthen tax publicity, and realize resource sharing. Based on the research of VAT system at home and abroad, this paper expounds the background of the policy of camp reform and increase in construction industry, and the importance of implementing the reform of construction industry. In this paper, the author deeply analyzes the influence of camp reform on construction enterprises, and how to pay good attention to tax reform dividends in construction enterprises under the environment of increasing camp reform. In this paper, A enterprise is taken as an example. Referring to the data of financial statements from 2011 to 2015, this paper analyzes the effects of the increase of camp on enterprises in many aspects. The results show that the policy of increasing the business operation in the short term does not reduce the tax burden of enterprises. Finally, this paper puts forward some suggestions that enterprises should strengthen supplier management, standardize contract management and government tax administration.
【学位授予单位】：对外经济贸易大学
【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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