营业税改增值税对施工企业的影响

发布时间：2018-03-24 06:01

本文选题：施工企业　切入点：增值税　出处：《石家庄铁道大学》2015年硕士论文

【摘要】：营业税改增值税是中共中央在“十二五”规划中提出的一个推进增值税扩围,修复被割裂19年之久的增值税链条的一项重要税制改革项目,是实施结构性减税的重要内容。本文主要对实施营业税改增值税的目的和意义进行介绍,并对施工企业实施营业税改增值税的动因和基础进行阐述,重点针对施工企业实施营业税改增值税后的税负变化,收入核算、税金核算、成本核算等会计核算变化及对施工企业战略决策的影响进行分析研究。在此基础上,提出了施工企业不能只顾眼前利益,应从长远发展的角度正视税制改革为企业带来的机遇和效益,站在战略的高度为企业发展制定切实可行的对策。
[Abstract]:Business tax reform is an important tax reform project proposed by the CPC Central Committee in the 12th Five-Year Plan to promote the expansion of value-added tax and to repair the chain of value-added tax that has been severed for 19 years. This paper mainly introduces the purpose and significance of implementing business tax reform to value-added tax, and expounds the motivation and foundation of business tax reform and value-added tax reform in construction enterprises. This paper focuses on the changes in tax burden, income accounting, tax accounting, cost accounting and their influence on the strategic decision of construction enterprises after the implementation of business tax reform and value-added tax reform in construction enterprises. It is pointed out that construction enterprises should not only pay attention to immediate interests, but also face up to the opportunities and benefits brought by the tax system reform from the perspective of long-term development, and work out feasible countermeasures for the development of enterprises from a strategic perspective.
【学位授予单位】：石家庄铁道大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42;F426.92

【引证文献】