本文關(guān)鍵詞：“營改增”對揚安公司的稅負影響及對策研究　出處：《揚州大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：2016年5月隨著建筑業(yè)金融業(yè)和生活服務(wù)業(yè)全部納入增值稅范圍標(biāo)志著從2012年開始歷時五年的營業(yè)稅改增值稅(本文簡稱“營改增”)的稅收改革宣告結(jié)束。此次財稅制度的改革波及范圍廣對國民經(jīng)濟發(fā)展影響巨大其目的是為了解決重復(fù)征稅完善國家稅制從根本上降低企業(yè)稅負創(chuàng)造更加健康公平的市場環(huán)境為改變國家經(jīng)濟發(fā)展形式推動產(chǎn)業(yè)結(jié)構(gòu)調(diào)整和優(yōu)化升級打下堅實基礎(chǔ)。建筑業(yè)是國家的重要基礎(chǔ)產(chǎn)業(yè)其蓬勃有序的發(fā)展對于穩(wěn)定國家經(jīng)濟起了積極的作用。目前中國的建筑行業(yè)還處于粗放式的發(fā)展方式,盡管規(guī)模體量很大但發(fā)展水平低下,長期的營業(yè)稅稅收制度是制約我國建筑業(yè)發(fā)展的因素之一。受營業(yè)稅存在的重復(fù)征稅的影響,建安企業(yè)普遍利潤率低,因而對建安企業(yè)對市場環(huán)境變化的影響較大,“營改增”稅收制度的改變對建筑行業(yè)可以說是沖擊性的,在16年以前國內(nèi)一些專家對建安企業(yè)“營改增”的稅負情況進行過分析,國家有關(guān)部門也對一些企業(yè)進行調(diào)查結(jié)果不容樂觀,很大一部分企業(yè)的調(diào)查結(jié)果顯示“營改增”后稅負會增加。所以對建安企業(yè)“營改增”影響的研究既有理論意義也有實際意義。本文以揚安公司為案例對揚安公司“營改增”后實際稅負的變化進行對比分析并找出產(chǎn)生變化的原因,從而為公司解決問題提出相應(yīng)的對策措施。本文首先闡述了“營改增”的背景和意義并提出研究思路與方法。其次介紹了“營改增”的理論基礎(chǔ)。然后引入揚安公司作為研究案例,通過對揚安公司整體稅負,工程項目稅負,財務(wù)管理和公司管理的影響分析稅改以后的稅負情況得出稅改以后揚安公司稅負會降低,但和比理想狀態(tài)下的稅負要高,其原因是實際取得的可抵扣進項少于理論可取的可抵扣進項發(fā)票和老項目的存在。緊接著本文從財務(wù)管理,項目管理和公司管理三方面深入分析影響實際稅負大于理想狀態(tài)下稅負的具體原因有:財務(wù)人員對“營改增”政策不熟悉,沒有事先做好稅收籌劃工作,發(fā)票歸集不及時,項目上一些材料和分包不能獲得進項發(fā)票,項目經(jīng)理缺乏對收集項目上發(fā)票的積極性,公司沒有做好內(nèi)部管理工作,項目現(xiàn)場管理部門和財務(wù)部門缺乏有效溝通機制。接著針對找出的原因分別從財務(wù)管理,項目管理和公司管理三方面提出相應(yīng)的對策措施如:對公司財務(wù)部門及項目管理相關(guān)人員進行“營改增”相關(guān)方面的培訓(xùn)并做好稅收籌劃工作還要加強增值稅發(fā)票的管理工作,加強對材料供應(yīng)商和分包商的項目管理進行科學(xué)的公司內(nèi)部控制完善績效考核標(biāo)準(zhǔn)等。最后對本文進行總結(jié),結(jié)束全文。
[Abstract]:In May 2016, with the construction industry and life service industry fully included in the scope of VAT, it marks the five years of Business tax Reform and Value-added tax from 2012 (this article is referred to as "Business Reform and increase"). The reform of the fiscal and taxation system has a huge impact on the development of the national economy. The aim is to solve the problem of double taxation, perfect the state tax system, fundamentally reduce the tax burden of enterprises, and create a healthier public. The flat market environment lays a solid foundation for changing the form of national economic development, promoting the adjustment of industrial structure and optimizing and upgrading. The construction industry is an important basic industry of the country. Its vigorous and orderly development has played a positive role in stabilizing the national economy. At present, China's construction industry is still in an extensive mode of development. Although the scale is very large but the level of development is low, the long-term business tax tax system is one of the factors that restrict the development of our country's construction industry. Due to the influence of the repeated taxation of the business tax, the profit rate of Jianan enterprise is generally low. Therefore, it has a great impact on the change of market environment, and the change of tax system can be said to be impactful to the construction industry. 16 years ago, some domestic experts analyzed the tax burden of Jianan enterprises, and the relevant departments of the state also carried out surveys on some enterprises which were not optimistic. A large part of the survey results of enterprises show that the tax burden will increase after the "camp reform and increase". The impact of the study has both theoretical and practical significance. This paper takes Yangan Company as a case to compare and analyze the changes of the actual tax burden after Yangan Company's "business reform and increase" and find out the reasons for the changes. In order to solve the problem for the company to put forward the corresponding countermeasures. Firstly, this paper expounds the background and significance of "business reform and increase" and puts forward the research ideas and methods. Secondly, it introduces "business reform and increase". Then the Yangan Company is introduced as a case study. Through the analysis of the impact of the whole tax burden, project tax burden, financial management and company management of Yangan Company after the tax reform, it is concluded that the tax burden of Yangan Company will be reduced after the tax reform. But the tax burden is higher than the ideal state, the reason is that the actual deductible income is less than the theoretical acceptable deductible income invoice and the existence of the old item. Three aspects of project management and company management in-depth analysis of the impact of the actual tax burden is greater than the ideal state of the specific reasons: the financial personnel are not familiar with the "business reform" policy, did not do tax planning work in advance. The invoice collection is not timely, some materials and subcontracts on the project can not get the incoming invoice, the project manager lacks the enthusiasm to collect the invoice on the project, the company does not do the internal management work well. Project site management and financial department lack of effective communication mechanism. Then to identify the reasons from the financial management. The corresponding countermeasures are put forward in the three aspects of project management and company management, such as: "changing and increasing" the finance department and the related personnel of the project management. The relevant aspects of training and tax planning work but also to strengthen the management of value-added tax invoices. Strengthen the project management of material suppliers and subcontractors to carry on the scientific company internal control perfect the performance appraisal standard etc. Finally this article carries on the summary ends the full text.
【學(xué)位授予單位】：揚州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F426.92;F406.7
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本文編號：1438965