“营改增”对安徽省建筑业税负影响分析
发布时间：2018-08-01 16:20
【摘要】：自2013年8月1日以来,交通运输业及部分现代服务业领域已经在全国范围内推开“营改增”试点,建筑业“营改增”虽然仍为实行,但随着经济全球化的不断发展以及我国经济体制的重大变化,建筑业改征增值税已是大势所趋。建筑业作为安徽省的支柱性产业,这一税制改革势必会对安徽省建筑业的发展产生重大的影响。安徽省建筑业市场不规范,转包挂靠现象较为普遍,项目管理水平较为低下,且资质较高的企业少,盈利空间受限,“营改增”后税负如何变化,政府与建筑企业如何应对就显得至关重要。本文基于建筑业“营改增”问题展开了一系列针对性的研究。首先列明了目前该领域的国内外研究现状以及相关理论基础,从增值税与营业税的征收范围、计税方法、征收管理等方面比较了这两种税制的差异性,在相关概述的基础上,深入剖析了建筑业改征增值税的优势及可行性,紧接着用统计数据分析了安徽省当前建筑业发展现状及税收结构,然后从建安造价的角度出发,对“价税分离”进行调整,据此构建了增值税应纳税额的测算模型,并结合安徽省建筑业现状和税收结构选取了项目的样本,应用模型来测算“营改增”后安徽省建筑业企业税负的变化,得出的结果是：由于进项业务价款占营业税下建安造价的比例普遍较高(大于59.46%)及进项业务平均税率较高,七个样本项目“营改增”后应纳税额与建安造价均降低。由此可见,“营改增”后,安徽省建筑业税负将略有下降。其次,在模型测算的基础上,本文结合安徽省建筑业的实际情况,通过具体数据的显示,从理论和实际结合研究“营改增”影响其实际税负变化的现实因素。结论是,由于人工成本及部分地方材料、甲供材和现存资产抵扣困难导致的进项税额实际可抵扣比例低是影响安徽建筑业“营改增”税负变化的最主要的现实因素,且建筑企业的税负与实际可抵扣的进项税额之间存在敏感的负相关关系,临界值为51.9%。最后,分别从政府和企业的角度,针对安徽建筑业“营改增”提出针对性的对策和建议。
[Abstract]:Since August 1, 2013, the transportation industry and some modern service sectors have launched nationwide pilot projects of "camp transformation and increase", although the construction industry has continued to implement the "camp change increase", However, with the continuous development of economic globalization and the great changes of China's economic system, it is a general trend for the construction industry to levy value-added tax. As a pillar industry in Anhui Province, the reform of the tax system is bound to have a great impact on the development of the construction industry in Anhui Province. The construction market in Anhui Province is not standardized, the phenomenon of subcontracting is relatively common, the level of project management is relatively low, and the enterprises with higher qualifications have less profit space, so how to change the tax burden after "business reform and increase". How the government and construction companies deal with it is crucial. Based on the construction industry, a series of targeted research has been carried out. First of all, it lists the current domestic and foreign research situation and related theoretical basis in this field, compares the differences of the two tax systems from the scope of value-added tax and business tax collection, tax calculation method, collection management and so on, on the basis of the relevant overview. This paper deeply analyzes the advantages and feasibility of the construction industry changing to value added tax, and then analyzes the current situation and tax structure of construction industry in Anhui Province with statistical data, and then adjusts the separation of price and tax from the angle of Jian'an cost. Based on this, the model of calculating the tax payable of VAT is constructed, and the project sample is selected according to the current situation and tax structure of construction industry in Anhui Province. The model is used to measure the changes of tax burden of construction enterprises in Anhui Province after "Business Reform and increase". The results are as follows: due to the high proportion of the input business price to the construction cost under the business tax (more than 59.46%) and the higher average tax rate of the entry business, the tax payable and the construction cost of the seven sample items are reduced. This shows, "camp change increases", Anhui Province construction industry tax burden will be slightly reduced. Secondly, on the basis of the model calculation, this paper combines the actual situation of Anhui construction industry, through the display of specific data, from the theory and practice to study the actual tax burden of the "business reform and increase" of the real factors. The conclusion is that due to the labor cost and some local materials, the low ratio of the actual deductible ratio of the input tax due to the difficulties of supplying materials and existing assets is the most important realistic factor that affects the change of the tax burden of Anhui construction industry. Moreover, there is a sensitive negative correlation between the tax burden of construction enterprises and the actual deductible income tax. The critical value is 51.9%. Finally, from the angle of government and enterprise, this paper puts forward some countermeasures and suggestions for Anhui construction industry.
【学位授予单位】：安徽建筑大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42;F426.92;F406.7
，
本文编号：2158147
[Abstract]:Since August 1, 2013, the transportation industry and some modern service sectors have launched nationwide pilot projects of "camp transformation and increase", although the construction industry has continued to implement the "camp change increase", However, with the continuous development of economic globalization and the great changes of China's economic system, it is a general trend for the construction industry to levy value-added tax. As a pillar industry in Anhui Province, the reform of the tax system is bound to have a great impact on the development of the construction industry in Anhui Province. The construction market in Anhui Province is not standardized, the phenomenon of subcontracting is relatively common, the level of project management is relatively low, and the enterprises with higher qualifications have less profit space, so how to change the tax burden after "business reform and increase". How the government and construction companies deal with it is crucial. Based on the construction industry, a series of targeted research has been carried out. First of all, it lists the current domestic and foreign research situation and related theoretical basis in this field, compares the differences of the two tax systems from the scope of value-added tax and business tax collection, tax calculation method, collection management and so on, on the basis of the relevant overview. This paper deeply analyzes the advantages and feasibility of the construction industry changing to value added tax, and then analyzes the current situation and tax structure of construction industry in Anhui Province with statistical data, and then adjusts the separation of price and tax from the angle of Jian'an cost. Based on this, the model of calculating the tax payable of VAT is constructed, and the project sample is selected according to the current situation and tax structure of construction industry in Anhui Province. The model is used to measure the changes of tax burden of construction enterprises in Anhui Province after "Business Reform and increase". The results are as follows: due to the high proportion of the input business price to the construction cost under the business tax (more than 59.46%) and the higher average tax rate of the entry business, the tax payable and the construction cost of the seven sample items are reduced. This shows, "camp change increases", Anhui Province construction industry tax burden will be slightly reduced. Secondly, on the basis of the model calculation, this paper combines the actual situation of Anhui construction industry, through the display of specific data, from the theory and practice to study the actual tax burden of the "business reform and increase" of the real factors. The conclusion is that due to the labor cost and some local materials, the low ratio of the actual deductible ratio of the input tax due to the difficulties of supplying materials and existing assets is the most important realistic factor that affects the change of the tax burden of Anhui construction industry. Moreover, there is a sensitive negative correlation between the tax burden of construction enterprises and the actual deductible income tax. The critical value is 51.9%. Finally, from the angle of government and enterprise, this paper puts forward some countermeasures and suggestions for Anhui construction industry.
【学位授予单位】：安徽建筑大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42;F426.92;F406.7
，
本文编号：2158147
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