营改增对CX建筑公司税负影响与管理对策研究

发布时间：2018-06-10 06:38

本文选题：营改增 + 建筑业　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：随着产业升级、结构调整步伐的加快,以避免重复纳税,实现结构性减税为目的,自2011年开始交通运输业、现代服务业、邮政业逐步推行征收增值税。2016年3月李克强总理宣布建筑业停止征收营业税,全面推展实施增值税征收政策。建筑业是推进我国国民经济增速的支柱性行业,且上下游关联行业众多,研究营改增后建筑业税收筹划问题具有现实意义。本文采用了文献研究法论述了税收筹划的基本理论方法,比较分析了增值税与营业税的区别,提出建立完善的税收管理体系是企业实现降税减费的前提条件。本文以CX公司为例,采用案例研究法,建立“四流同步”的研究框架。从财务核算方式、企业经营情况多角度入手,根据实际情况分析营改增对建筑企业的影响,具有针对性,能够产生实际应用效果。本文提出营改增后CX公司收入较实施营业税下降、成本率提升、利润率降低、增值税税负不降反升,主要是因为缺少增值税管理理念和严谨税收管理体系与工具。企业要转变营业税纳税人固有经营思维,全员参与学习增值税税收政策专业知识,打造增值管理解决方案。本文理论联系实际,有的放矢,提出降低税负切实可行的管理方法,为CX公司建立健全税收筹划管理体系提出集中化管理方式,并就合理选择征收方式、供应商的选取、专业分包税收优化等实际问题构建管理工具。目前有关建筑企业营改增的税收管理研究多理论性,缺少全局观和实践性。本文从CX公司实际经营情况出发,针对实际问题提出管理建议,研究成果对CX公司和建筑行业实施营改增政策后切实降低税负具有一定的指导和参考价值。
[Abstract]:With the upgrading of the industry and the acceleration of the pace of structural adjustment, in order to avoid repeated taxes and achieve structural tax cuts, since 2011, the transportation industry, the modern service industry, In March 2016, Prime Minister Li Keqiang announced that the construction industry would stop levying a business tax and fully implement a value-added tax policy. Construction industry is a pillar industry to promote the growth of our national economy, and there are many related industries in the upstream and downstream, so it is of practical significance to study the tax planning of construction industry after the increase of camp reform. This paper discusses the basic theory and method of tax planning by literature research, compares and analyzes the difference between value-added tax and business tax, and puts forward that establishing perfect tax management system is the precondition for enterprises to reduce taxes and fees. This paper takes CX Company as an example, adopts the case study method, establishes the research frame of "four-stream synchronization". Based on the analysis of the influence of the change of the camp on the construction enterprise according to the actual situation, it has pertinence and can produce the practical application effect from the way of financial accounting and the management of the enterprise. This paper puts forward that the income of CX Company is lower than that of the implementation of business tax, the cost rate is increased, the profit rate is reduced, and the burden of VAT tax is increased, which is mainly due to the lack of the idea of VAT management and the strict tax management system and tools. Enterprises should change the business tax taxpayers' inherent management thinking, participate in the study of value-added tax policy professional knowledge, create value-added management solutions. This paper combines theory with practice, puts forward feasible management method to reduce tax burden, puts forward centralized management method for CX company to establish and perfect tax planning management system, and selects reasonable collection mode and supplier. Professional subcontracting tax optimization and other practical issues to build management tools. At present, there are many theoretical and practical researches on tax management of construction enterprises. Based on the actual operating situation of CX Company, this paper puts forward some management suggestions for practical problems. The research results have certain guidance and reference value for CX Company and the construction industry to reduce the tax burden after implementing the policy of camp reform and increase.
【学位授予单位】：首都经济贸易大学
【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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