营业税改征增值税对建筑业税负的预期影响及对策研究

发布时间：2018-05-10 07:11

本文选题：营改增 + 建筑业　；参考：《复旦大学》2014年硕士论文

【摘要】：建筑业营改增如箭在弦。作为我国第二产业中唯一征收营业税的行业,现行流转税制下营业税和增值税并存不仅造成建筑业重复征税问题严重,而且使得增值税抵扣链条中断、增值税“税收中性”效果减弱以及税收内在制约机制的作用降低,对建筑业上、下游产业链的发展产生不良影响。目前,世界上大多数国家对建筑业在流转税环节都征收增值税,我国建筑业营改增也已提上日程。将增值税“扩围”至建筑业,不仅能够健全我国增值税体系,而且能为我国建筑业持续健康发展提供一个良好的税收环境,长远意义重大。但是,机遇与挑战并存,营改增也可能给建筑业带来“灭顶之灾”——税负显著上升。本文从建筑业、建筑行业企业和建筑工程三个角度对我国建筑业改征增值税后税负变动情况进行模拟测算,结果显示：按照我国现行增值税税收制度,建筑业若按11%的税率改征增值税,税负会大幅下降,但是考虑到实际可抵扣率,税负却会有所上升。首先,根据《中国2007年投入产出表》数据,采用行业核算账户法模拟测算了营改增后建筑业在6%、11%、13%和17%税率下的税负变动情况,结果显示：我国建筑业按照11%的税率改征增值税时,税负在部分营改增和全行业营改增下分别降低79%和84%,在13%的税率下分别下降19%和25%,在6%的税率下下降幅度更大,分别下降228%和233%,只有在17%税率下才出现上升,分别上升100%和94%。利用内插法测得部分营改增和全行业营改增的税负平衡点分别为13.6%和13.8%。上述测算结果是基于所有支出均可作为进项抵扣,现实可能并非如此。对此本文也测算得出在11%的税率下,实际可抵扣进项税额的比例只有达到75%(全行业营改增下需74%),营改增后建筑业的税负才不至于上升。同时,本文也对建筑业“产出”情况进行分析,建筑业仅有3.29%的“总产出”是“中间投入”到其他行业的,“最终使用”高达96.1%,而且其中“资本形成额”(主要是不动产)高达93.94%。所以,如果房地产业不同时纳入营改增,则建筑业的大部分产出将不能被下游产业所抵扣,从而税负恐难转嫁,建筑业税负会加重。其次,根据十三家建筑行业代表性上市公司2011年、2012年财务报表数据模拟测算营改增后建筑企业在6%和11%的税率下税负变动情况,结果显示：在11%的建筑业增值税税率下,所有公司的税负均有不同程度上的增加,并且毛利率越高的公司其税负上升幅度越高。同时,“本期新增固定资产”是一个重要影响变量。在6%的税率下,税负则均有所下降。同样,测得出税负平衡点在8%左右。测算过程中发现建筑企业营改增后税负上升的根本原因在于“抵扣难”。第三,根据北京、上海和深圳三地造价信息网公布的二十五个房屋工程建筑工程造价数据,通过统计得出建筑工程各项成本支出的比例,并假设可抵扣比例,模拟测算营改增后建筑工程在11%的税率下税负变动情况,结果显示：在11%的税率下,房屋工程建筑税负上升,但是上升幅度较小,仅为43.67%。测得的税负平衡点为9.65%。最后,本文还根据模拟测算过程对适用税率、行业增值率、成本结构和税负转嫁四个影响建筑业改征增值税后税负的因素进行深入分析。建筑业作为我国国民经济基础性和先导性产业,历年增加值占GDP比重高达7%,同时,吸纳就业劳动力超过四千万,对当前社会经济的发展有着不可替代的作用和地位。如果改征增值税后税负“不降反升”,则势必会使早已“税负重重”的建筑业面临巨大生存危机。为此,本文从建筑业增值税税率和抵扣范围的设定、建筑业与房地产业应同时纳入营改增范围以及修订我国建筑工程概预算编制方法四个方面提出相应的对策建议。
[Abstract]:As the only industry in the second industry, the coexistence of business tax and value-added tax in the current tax system not only causes serious problems in the construction industry, but also makes the value-added tax deduction chain interrupted, the effect of the value-added tax "tax neutral" weakened, and the internal restriction mechanism of tax revenue. At present, most countries in the world have added value-added tax to the construction industry in the circulation tax link, and the construction industry in China has also been put on the agenda. The expansion of value-added tax to the construction industry can not only build up the VAT system in China, but also be able to hold the construction industry in China. Continuing health development provides a good tax environment, which is of great significance in the long run. However, opportunities and challenges coexist, and the change of the camp may bring "disaster" to the construction industry. The tax burden of the construction industry, the construction industry and the building engineering will be changed in the three aspects of the construction industry. The results show that, according to the current VAT tax system in China, the tax burden will fall sharply if the construction industry is amend to VAT at 11% tax rate, but considering the actual deductible rate, the tax burden will rise. First, according to the number of input-output tables in China in 2007, the industry accounting account method is used to simulate and calculate the increase after the increase. The changes in the tax burden under the 6%, 11%, 13% and 17% tax rates of the construction industry show that the tax burden is reduced by 79% and 84%, respectively, under the tax rate of 11%, and by 19% and 25% under the tax rate of 13%, respectively, and down by 19% and 25% at the rate of 13%, respectively, down by 228% and 233%, respectively. There is an increase in the 17% tax rate, the increase of 100% and the 94%. using interpolation method, the tax balance point of the increase of partial battalion and the increase of the whole industry is 13.6% and 13.8%., respectively. The results are based on all the expenditure, and the reality may not be the case. This paper also calculates that under the tax rate of 11%, it is practical. The proportion of the deductible tax amount is only 75% (74%), and the tax burden of the construction industry will not rise. At the same time, this article also analyzes the "output" situation of the construction industry. Only 3.29% of the "total output" of the construction industry is the "intermediate input" to his industry, and the "final use" is up to 96.1%, and it is as high as the construction industry. The amount of "capital formation" (mainly real estate) is up to 93.94%., so if the real estate industry is not incorporated at the same time, most of the output of the construction industry will not be deducted by the downstream industry, so the tax burden will be changed and the tax burden of the construction industry will be aggravated. Secondly, according to the thirteen representative listed companies of construction industry in 2011 and 2012 Finance The results show that under the tax rate of 6% and 11%, the tax burden of the construction enterprises after the increase of the tax rate of 6% and 11% shows that the tax burden of all companies increased in different degrees, and the higher the gross margin of the company, the higher the tax burden of the company. The important influence variable. Under 6% tax rate, the tax burden decreased. Similarly, the balance point of the tax burden was measured about 8%. The basic reason for the rise of tax burden after the construction enterprise camping was found in the calculation process was "deductible". Third, according to the cost information network of Beijing, Shanghai and Shenzhen, twenty-five housing engineering builders were published. The process cost data, through the statistics of the proportion of the cost of construction projects, and assume the deductible proportion, simulate and calculate the change of tax burden under the tax rate of 11% of the construction project after the increase of the tax rate. The result shows that under the 11% tax rate, the tax burden of housing construction is rising, but the rise is small, only the tax balance point measured by 43.67%. At the end of 9.65%., this paper also makes an in-depth analysis of the four factors that affect the tax burden of the construction industry, including the applicable tax rate, the value-added rate of the industry, the cost structure and the transfer of tax burden. The construction industry is the basic and leading industry of our national economy, the annual increment of the value of the construction industry is up to 7%, and the employment is absorbed in the employment. More than forty million of the labor force has an irreplaceable role and position for the development of the current social and economic development. If the tax burden after VAT is "not falling and rising", the construction industry, which has already "heavy tax burden", is bound to face a huge crisis of existence. For this reason, this article from the building industry VAT tax rate and deductible scope set, construction industry and housing. The real estate industry should be included in the scope of the business transformation and increase, and the four aspects of revising the compilation method of China's construction budget.

【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F426.92

【参考文献】