营业税改征增值税对上市建筑企业税负影响的实证研究

发布时间：2018-01-19 19:09

本文关键词： 增值税建筑业营业税税负　出处：《湖南农业大学》2014年硕士论文　论文类型：学位论文

【摘要】：目前我国的增值税营业税并存,从制度上人为地割裂了增值税抵扣链条,造成税负失衡。2012年1月1日,国家税务总局发布110号《营业税改征增值税试点方案》在上海市交通运输和部分现代服务业开展营业税改征增值税试点。虽然,建筑业尚未纳入试点范围,但试点方案中明确了建筑企业适用11%的增值税税率,为建筑企业加入增值税试点做了铺垫。本文采用理论与实证分析相结合的研究方法,以沪深两市建筑企业上市公司2012年的财务报告为基础,分析了改征增值税对建筑企业税负的影响,测算了改征增值税建筑企业的税负指标。将改税前与改税后建筑企业的税负指标进行比较分析,实证结果表明,税改后建筑企业的流转税、所得税、整体税负都有所减轻。税负减轻后,企业可用更多结余的资金来更新机械设备、优化资产结构,提高企业的盈利能力和经营效率,增强企业市场竞争能力,有利于建筑企业开展国际业务,提升国际市场竞争力。最后,对建筑企业在税改过程可能遇到的问题进行了分析并提出一些建议。
[Abstract]:At present, China's value-added tax business tax co-exist, from the system artificially cut off the value-added tax deduction chain, resulting in the imbalance of tax burden. January 1st 2012. The State Administration of Taxation has issued the "110 pilot Program for Business tax conversion to VAT Collection" in Shanghai and some modern service industries. Although the construction industry has not yet been included in the pilot scope. But in the pilot scheme, the construction enterprise applies 11% VAT tax rate, which paves the way for the construction enterprise to join the VAT pilot project. Based on the financial report of the listed companies in Shanghai and Shenzhen on 2012, this paper analyzes the impact of VAT on the tax burden of construction enterprises. The tax burden index of the construction enterprise is calculated and compared with the tax burden index of the construction enterprise before and after the tax reform. The empirical results show that the turnover tax and income tax of the construction enterprise after the tax reform. After the overall tax burden has been reduced, enterprises can use more surplus funds to update machinery and equipment, optimize the structure of assets, improve the profitability and operational efficiency of enterprises, and enhance the competitiveness of enterprises in the market. It is advantageous for construction enterprises to carry out international business and enhance the competitiveness of international market. Finally, the problems that may be encountered in the tax reform process of construction enterprises are analyzed and some suggestions are put forward.
【学位授予单位】：湖南农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F426.92;F406.7

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