我国建筑业营业税改征增值税问题探析

发布时间：2018-05-31 08:38

本文选题：增值税 + 营业税　；参考：《西南财经大学》2014年硕士论文

【摘要】：1994年分税制以来,增值税与营业税作为我国最主要的两大流转税税种开始分立并行。随着市场经济的发展,营业税内部链条以及两税交叠部分均存在严重的重复征税现象,破坏增值税抵扣链条,并在一定程度上阻碍了经济结构的优化升级,不利于市场经济下的社会分工和行业专业化发展。2011年11月财政部和国家税务总局经国务院同意印发《营业税改征增值税试点方案》(财税[2011]110号),将上海市的交通运输业和部分现代服务业改为征收增值税,目的在于扩充增值税的征税范畴,降低相关行业的流转税负,实现结构性减税,最终推动产业结构的优化升级。自2012年起“营改增”从上海交通运输业和部分现代服务业开始试点以来经历了地域扩围和行业扩围,截止2014年3月,我国“营改增”已经覆盖到整个交通运输业、邮政服务业和7个现代服务业。增值税扩围两年多以来,试点改革的成效明显,稳步推进的税制改革的确释放了政策红利,截至2013年年底,全国共有272.5万户纳税人纳入“营改增”试点,其中交通运输业54.8万户,现代服务业217.7万户。去年全年我国“营改增”试点总计减税1402亿元,包括试点纳税人因税制转换减税600亿元,非试点纳税人因增加抵扣减税802亿元。我国建筑业属于营业税征收范围,由于建筑业的行业特性使得其与现行增值税征收范围具有一定的交叉重叠,导致了重复征税。建筑业属于国民经济的中间环节,由于行业不能进行增值税抵扣,造成了整个生产的增值税抵扣链条断裂,不利于建筑业与其下游企业的健康发展；2009年实行了“消费型”增值税后更是加重了建筑业的税收负担,由于购置的固定资产不能进行抵扣,在一定程度上阻碍了建筑业高端技术设备的更新与产业内部的转型升级。因此,建筑业势必要将营业税改为增值税。但在增值税的试点过程中,建筑作为首批进入试点方案的行业,却几度缺席增值税扩围,表明建筑业本身的复杂性与特殊性将使其在改革过程中遇到诸多困难,因此本文通过建筑业这个特殊行业改征增值税的难点进行分析,从税制设计与国家政策建议两个方面提出相应的解决思路,希望能够为建筑业“营改增”及财税体制改革提供一些政策参考。本文共分为五个部分：第一部分为引言。本部分介绍了选题背景及意义,国内外现状研究,研究内容,创新与不足。通过对国内学者有关建筑行业营业税改征增值税问题的研究成果从三个方面——开征的原因、税制的设计及政策配套措施的完善进行梳理,并指出本文的创新点与不足。第二部分为我国建筑业改征增值税背景分析。本部分首先对我国增值税、营业税的现状及试点情况进行整体概述,再次介绍我国建筑业的基本现状及其经营周期长、经营地点分散且不固定、施工形式多样和材料采购随机性大等行业发展特点,最后分析了建筑业营业税改征增值税的必要性,我国对建筑业实施营业税,导致建筑业与上下游行业的增值税抵扣链条断裂,造成建筑企业与下游如房地产企业的重复征税问题,还有建筑行业兼营和混销方式的界定困难,形成了税务机关的征收漏洞导致税款流失,固定资产的进项税额不能抵扣也阻碍建筑行业的内部转型与优化升级。第三部分为建筑业“营改增”难点分析。本部分描述了改革中可能会出现的难点,从纳税企业进项发票的获取、纳税时间、纳税地点和产品造价的变化逐一进行分析。企业增值税发票取得不易,材料的来源以及设备的取得都具有多样性,加大进项税额的抵扣难度；建筑业普遍存在工程款、材料款相互拖欠的“三角债”问题,形成恶性循环,不利于纳税人及时纳税。纳税时间的不稳定使得建筑施工企业在结算的过程中无法及时获取增值税专用发票,抵扣难度增大,给建筑施工企业带来较大的现金流支付压力。纳税地点的不确定使得税务机关对其监管的难度较大,偷逃漏税行为频繁。第四部分为建筑业实施增值税的税制设计方案。包括“营改增”以后,建筑业纳税人的划分、税率、进项销项税额、纳税时间及地点等因素。主要阐述了一般纳税人与小规模纳税人的划分要通过收入规模、企业资质及会计核算制度三个标准来划分；切实规定了增值税进项发票抵扣的材料、设备的情形；对增值税纳税人的纳税时间和地点进行了分条分情况讨论。通过对投入产出表以及某上市公司经营数据的分析,测算出当实际可抵扣的增值税进项发票为理论的70%时,最适合建筑业生存与发展的增值税率为8%-9%。第五部分是建筑业营业税改革的配套措施。本部分主要从中央与地方的税收分配、税务征管的加强、改变工程造价方式以及过渡时期的税收政策四个方面提出一些建议,包括将中央与地方的增值税分配比例调整为67：33、重建地方主体税种、加大对增值税专用发票及建筑业四小票的管理、建立与国土、金融、住建、公安等部门专业共享数据库、政府拨出专门财政资金补贴实际税负增加的企业等措施,旨在为建筑业改征增值税的顺利进行提供优化方案。通过分析,本文提出的观点是由于建筑行业在现行的营业税制下出现了诸多如抵扣链条断裂,重复征税严重,不利于产业升级优化等问题,对其进行“营改增”改革势在必行,但是由于建筑行业的多样性与复杂性,造成改革过程出会出现困境,对建筑企业与主管税务机关都提出了更高的要求。因此,在建筑业改征增值税之前,政府应该对该行业的实际情况进行分析,制定出适合企业发展的包括税率、进项扣除规定在内的税制方案,针对“营改增”对企业和政府带来的影响,也应提出应对政策措施,确保改革的顺利开展和进行。
[Abstract]:Since the tax sharing system in 1994, VAT and business tax have been divided and parallel in the two major circulation tax in China. With the development of the market economy, the internal chain of business tax and the overlapping part of the two taxes all have serious duplication of Taxation, destroying the value-added tax deduction chain and to some extent hindering the optimization of the economic structure. The promotion is not conducive to the social division of labor and professional development under the market economy. In November, the Ministry of Finance and the State Administration of Taxation, approved by the State Council, issued the pilot scheme for VAT (VAT [2011]110) of the business tax reform (.2011), and changed the transportation and part of the modern service industry in Shanghai to the VAT, the purpose of which is to expand the value-added tax. The category of Taxation reduces the tax burden of the related industries, realizes structural tax reduction, and ultimately promotes the optimization and upgrading of the industrial structure. Since 2012, the "camp to increase" has experienced regional expansion and industry expansion since the beginning of the pilot project in Shanghai transportation and transportation and some modern services. In March 2014, China has already covered the "camp to increase". In the whole transportation industry, the postal service industry and the 7 modern service industries. Since more than two years of VAT expansion, the effectiveness of the pilot reform is obvious. The steady progress of the tax reform has indeed released the policy dividend. By the end of 2013, a total of 2 million 725 thousand taxpayers in the country had been incorporated into the "camp to increase" pilot, of which 548 thousand and modern services were used in transportation and transportation. Industry 2 million 177 thousand households. Last year, China's "camp to increase" pilot total tax reduction of 140 billion 200 million yuan, including the pilot tax tax tax reduction tax reduction of 60 billion yuan, non pilot taxpayers to increase deductible tax reduction of 80 billion 200 million yuan.
The construction industry in our country belongs to the scope of business tax collection. Because of the industry characteristics of the construction industry, it has a certain overlapping and overlapping with the current VAT levying scope, resulting in repeated taxation. The construction industry belongs to the intermediate link of the national economy. Because the industry can not carry out VAT deduction, it causes the whole production VAT deduction chain to break, It is not conducive to the healthy development of the construction industry and its downstream enterprises; after the implementation of the "consumption type" value added tax in 2009, the tax burden on the construction industry is aggravated. Because the fixed assets purchased can not be deducted, to a certain extent, it hinders the upgrading of the high-end technology and equipment in the construction industry and the transformation and upgrading of the industry. Therefore, the construction industry is bound to be bound. The business tax should be changed into VAT. But in the pilot process of VAT, the building, as the first batch of industry to enter the pilot project, is absent from VAT. It shows that the complexity and particularity of the construction industry will make it meet many difficulties in the process of reform. Therefore, it is difficult to change the value added tax through the special industry of the construction industry. From two aspects of the tax system design and the national policy suggestion, the paper puts forward the corresponding solutions, and hopes to provide some policy references for the construction industry and the reform of the fiscal and tax system. This paper is divided into five parts.
The first part is the introduction. This section introduces the background and significance of the topic, the domestic and foreign status research, the research content, the innovation and the deficiency. Through the research results of the domestic scholars on the value added tax on the business tax reform in the construction industry, the reasons for the levy, the establishment of the tax system and the perfection of the policy supporting measures are combed, and the results are also pointed out. The innovation and deficiency of this article.
The second part is the analysis of the background of VAT in China's construction industry. In this part, the current situation of value-added tax and business tax in China is summarized, and the basic status of our construction industry and its long operating cycle, scattered and unfixed location, various construction forms and large randomness of material purchase are introduced. In the end, the necessity of transforming the VAT on the construction business tax is analyzed. The implementation of the business tax in the construction industry in China leads to the fracture of the value-added tax deduction chain in the construction industry and the upstream and downstream industries, resulting in the duplication of tax levies between the construction enterprises and the downstream, such as the real estate enterprises, and the difficulties in the definition of the mode of concurrently and mixed sales of the construction industry. The tax loopholes of tax authorities lead to the loss of taxes, and the inflow of fixed assets can not offset the internal transformation and optimization of the construction industry.
The third part is the analysis of the difficulties in the construction industry. This part describes the difficulties that may arise in the reform, from the acquisition of the invoice, the time of tax payment, the place of tax payment and the change of the cost of the product. The enterprise value-added tax invoice is not easy to obtain, the source of material and the acquisition of equipment are all diversity, It is difficult to increase the deductions of the income tax; the construction industry generally has the project funds, the "triangle debt" which the material funds are in arrears to each other, and forms a vicious circle, which is not conducive to the tax payer in time. The instability of the tax time makes the construction enterprises unable to obtain the VAT special invoices in the process of settlement, and the difficulty of the deduction is increased. Building construction enterprises bring greater pressure to pay cash flow. The uncertainty of tax location makes it difficult for tax authorities to supervise them, and evasion and tax evasion are frequent.
The fourth part is the tax system design scheme for the implementation of VAT in the construction industry, including the division of the taxpayer, the tax rate, the entry tax amount, the tax time and the location of the construction industry. It mainly expounds that the division of the general taxpayer and the small scale taxpayer should pass the scale, the enterprise qualification and the accounting system three standards. It is accurate to divide it. The material of the VAT invoices, the situation of the equipment, the time and the place of the tax payer are divided into two sections. Through the analysis of the input-output table and the operating data of a listed company, it is estimated that when the actual deductible VAT invoice is 70% of the theory, The value-added tax rate most suitable for the survival and development of the construction industry is 8%-9%.
The fifth part is the supporting measures for the reform of the business tax in the construction industry. This part is mainly from the central and local tax distribution, the strengthening of tax collection and management, the change of the mode of project cost and the tax policy of the transition period in four aspects, including the adjustment of the proportion of the value added tax in the central and local areas to 67:33, and the reconstruction of the local subject. Tax types, increase the management of special invoices for VAT and four small tickets for construction industry, establish professional sharing database with the departments of land, finance, housing, public security and other departments. The government allocates enterprises with special financial funds to subsidize the actual tax burden. The aim is to provide an optimization scheme for the construction industry to change the VAT smoothly.
Through the analysis, the point of view is that there are many problems such as the breaking of the chain of deductible chain in the current business tax system, the serious duplication of Taxation, and the optimization of the upgrading of the industry. It is imperative to carry out the reform of "camp to increase", but the diversity and complexity of the construction industry will result in the process of reform. Therefore, the government should analyze the actual situation of the industry before the construction industry has changed the value-added tax, and formulate a tax system scheme which is suitable for the development of the enterprise, including tax rate, entry deduction and regulations. Influence should also be put forward to deal with policies and measures to ensure the smooth development and progress of the reform.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F426.92

【参考文献】