建筑业营业税改征增值税RT工程集团有限公司的影响及应对

发布时间：2018-02-27 13:20

本文关键词： 建筑业营业税改征增值税影响应对　出处：《兰州交通大学》2015年硕士论文　论文类型：学位论文

【摘要】：按照国家财税体制改革的整体布局,营业税改征增值税自2012年起从试点地区、试点行业逐步开始推广至今,预计2015年将在包括建筑业在内的全国全行业实行,营业税即将推出历史舞台。由于增值税与营业税存在着根本性的差异,这一改革对建筑业的意义绝不仅仅是税务事项的变化那么简单,建筑业将面临革命性的重大变革冲击。本文的研究对象RT工程集团有限公司是非常具有代表性的大型建筑企业,根据RT集团的具体情况进行“营改增”的影响分析和应对研究无疑具有十分重要的现实意义,同时对建筑行业的其他企业也有一定的参考价值。本文主要分为五大部分,首先回顾分析了营业税和增值税的相关概念与发展历史,并介绍了研究的方法、框架、内容等,第二部分收集整理了我国建筑业“营改增”的有关法规政策信息情况,第三部分详细介绍了RT工程集团有限公司组织下属单位进行的“营改增”模拟运行工作,第四部分结合模拟运行试验结果,逐项对比分析了“营改增”对RT集团可能造成的直接税收负担与企业经营管理等诸多方面的影响,第五部分就RT集团该如何从各方面适应“营改增”之后新的税收政策、需要进行哪些管理上的改变和应对、如何争取尽可能将“营改增”的负面影响降到最低等问题逐一详细地提出了较为可行的对策建议。本文的研究结果和最后结论是:通过研究发现,建筑业“营改增”对RT集团的直接影响以不利因素居多,一旦实行很可能会导致RT集团的收入规模缩小,税负大幅上升,利润急剧下降,企业的经营生产会受到巨大的压力。但同时本文进一步研究分析认为,“营改增”将带来整个建筑行业以及上下游产业的重大变革,危机中蕴含着机遇,如能充分发挥RT集团的竞争优势,抓住机会,“营改增”恰恰是RT集团的一个难得的发展良机。
[Abstract]:According to the overall layout of the reform of the national fiscal and taxation system, since 2012, the business tax reform has been implemented in the pilot areas, and the pilot industries have been gradually popularized up to now. It is expected that in 2015 it will be implemented throughout the country, including the construction industry. Business tax is coming out of history. Because there are fundamental differences between value-added tax and business tax, the significance of this reform to the construction industry is not just a change in tax matters. The research object of this paper is RT Engineering Group Co., Ltd., which is a representative large construction enterprise. According to the specific situation of RT Group, it is undoubtedly of great practical significance to carry out the impact analysis and research on the "Business Reform and increase", and it is also of certain reference value to other enterprises in the construction industry. This paper is divided into five parts. First of all, it reviews and analyzes the related concepts and development history of business tax and value-added tax, and introduces the research methods, framework, content and so on. The second part collects and collates the relevant laws and policies of construction industry of our country. In the third part, we introduce the simulated operation work of the subsidiary unit organized by RT Engineering Group Co., Ltd., 4th part combined with the result of simulation operation test. This paper makes a comparative analysis of the impact of "business reform and increase" on the direct tax burden and business management of RT Group, etc. In 5th, it discusses how RT Group should adapt to the new tax policy after "business reform and increase" in all aspects. What management changes and responses are needed, How to minimize the negative effects of "camp reform and increase" as far as possible, and put forward some feasible countermeasures and suggestions one by one. The research results and the final conclusions of this paper are as follows: through the study, it is found that, The direct impact of the construction industry on RT Group is mainly due to adverse factors. Once implemented, it is likely to lead to a reduction in the income scale of RT Group, a sharp increase in tax burden, and a sharp decline in profits. The management and production of enterprises will be under great pressure. But at the same time, the further research and analysis of this paper holds that "business transformation and increase" will bring about great changes in the whole construction industry and upstream and downstream industries, and there are opportunities in the crisis. If RT Group can give full play to its competitive advantage and seize the opportunity, it is a rare opportunity for RT Group to develop.
【学位授予单位】：兰州交通大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42;F426.92;F406.7

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