本文關(guān)鍵詞： 營改增 建筑業(yè) 納稅籌劃 影響 對策分析　出處：《北京交通大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：稅收是我國財(cái)政獲得收入的重要來源之一,它在社會生活中發(fā)揮著巨大的作用,是國家治理的根本和重要支柱,稅種的改變會給國家、社會、企業(yè)造成重要影響。從2012年1月1日起,我國正式拉開了“營改增”的序幕,5年來不斷擴(kuò)圍,2016年3月23日,財(cái)稅部門聯(lián)合國家稅務(wù)總局公布《關(guān)于全面推開營業(yè)稅改征增值稅試點(diǎn)的通知》(財(cái)稅[2016]36號),通知規(guī)定自2016年5月1日起,將在全國范圍內(nèi)推開營改增,這意味著將建筑業(yè)納入試點(diǎn)范圍。建筑業(yè)屬于我國的國民經(jīng)濟(jì)支柱產(chǎn)業(yè),在我國的經(jīng)濟(jì)發(fā)展中有著至關(guān)重要的作用。建筑業(yè)施行營改增能夠防止重復(fù)納稅,減輕稅收負(fù)擔(dān),還可以改善產(chǎn)業(yè)結(jié)構(gòu),促進(jìn)行業(yè)相關(guān)技術(shù)的發(fā)展,對建筑業(yè)具有積極意義。A建筑施工企業(yè)作為建筑業(yè)的一員,在此次稅制改革中受到極大的沖擊,“營改增”對A企業(yè)產(chǎn)生了多重影響。本文研究發(fā)現(xiàn):(1)實(shí)行“營改增”后,A建筑施工企業(yè)整體繳納稅負(fù)程度有所降低,關(guān)于具體建筑材料、人工費(fèi)用、機(jī)械設(shè)施的稅負(fù)分析表明,獲得合法的、可抵扣的增值稅專用發(fā)票至關(guān)重要,在很大程度上決定了企業(yè)稅收負(fù)擔(dān)能力。(2)“營改增”前后會計(jì)核算發(fā)生重大變化,在規(guī)模不變的前提下,收入、成本均相應(yīng)減少且營業(yè)收入的減少額大于營業(yè)成本的減少額。由于增值稅不計(jì)入利潤表,則稅金及附加將會大大減少,三大費(fèi)用和資產(chǎn)減值損失隨著當(dāng)年經(jīng)營情況發(fā)生變動(dòng),營業(yè)利潤也可能增加可能減少,相應(yīng)的企業(yè)所得稅可能增加也可能減少。資產(chǎn)負(fù)債率上升,銷售毛利率下降,給企業(yè)經(jīng)營管理帶來新的挑戰(zhàn)和要求。(3)“營改增”以后,財(cái)務(wù)管理和企業(yè)管理都受到不同程度的影響與沖擊。對于財(cái)務(wù)審核、發(fā)票管理、稅務(wù)管理,對于企業(yè)的經(jīng)營模式、合同管理都需要根據(jù)新的稅制做出相應(yīng)的調(diào)整。本文主要?jiǎng)?chuàng)新點(diǎn):首先,我國對“營改增”已有的研究多數(shù)集中在非建筑行業(yè),由于建筑業(yè)營改增時(shí)間相對較短,因而即使在建筑行業(yè),論文類的研究也主要集中在營改增之前的測算及預(yù)測,對于營改增以后遇到的實(shí)際問題及納稅籌劃研究有所不足。其次,本文針對具體的A建筑施工企業(yè),結(jié)合了建筑業(yè)特有的行業(yè)特點(diǎn)以及A企業(yè)自身的具體特點(diǎn),運(yùn)用具體數(shù)據(jù),研究營改增以后對A企業(yè)實(shí)際產(chǎn)生的影響,提出針對性的建議與方案,目的是想要有效地化解“營改增”對A企業(yè)帶來的不利影響,極具現(xiàn)實(shí)意義。最后,本文希望對建筑業(yè)營改增以后的納稅籌劃提供新的思路,對整個(gè)建筑業(yè)也具有一定的參考價(jià)值與意義。
[Abstract]:Tax is one of the important sources of financial income in China, it plays a huge role in social life, is the fundamental and important pillar of national governance, the change of tax will give the country and society. Since January 1st 2012, China has officially opened the prelude of "camp reform and increase", and has been expanding for 5 years, March 23rd 2016. The Fiscal and tax departments, in conjunction with the State Administration of Taxation, have promulgated the Circular on the overall introduction of Business tax to VAT pilot Units (Fiscal and tax). [No. 36, the notice stipulates that starting from May 1st 2016, the camp will be expanded nationwide. This means that the construction industry will be included in the pilot scope. The construction industry belongs to the pillar industry of our national economy and plays a vital role in the economic development of our country. Lightening the tax burden can also improve the industrial structure and promote the development of relevant technology. It is of positive significance to the construction industry. A construction enterprise as a member of the construction industry. In this tax system reform, the "business reform" has had many impacts on the A enterprise. This study found that "business reform and increase" was carried out after the implementation of "business reform and increase". The tax burden of a construction enterprise as a whole has been reduced. The tax burden analysis of specific construction materials, labor costs and mechanical facilities shows that it is very important to obtain legal and deductible VAT special invoices. To a great extent, it determines the tax burden ability of enterprises. 2) before and after the "business reform and increase", the accounting has undergone significant changes, and under the premise of no change in scale, income. The cost is reduced accordingly and the reduction in operating income is greater than the reduction in operating cost. Since VAT is not included in the income statement, taxes and additions will be greatly reduced. With the change of operating conditions, the operating profit may increase and decrease, and the corresponding enterprise income tax may increase or decrease, and the asset-liability ratio will rise. After the decline of gross profit rate of sales, which brings new challenge and requirement to enterprise management and management, financial management and enterprise management are affected and impacted in different degrees. Invoice management, tax management, the business model of enterprises, contract management needs to make corresponding adjustments according to the new tax system. In our country, most of the existing researches on "camp reform and increase" focus on the non-construction industry, because the construction industry has a relatively short period of time, so it is even in the construction industry. The research of this paper is mainly focused on the calculation and prediction before the increase of camp reform, and the research on the actual problems and tax planning after the increase of camp reform is insufficient. Secondly, this paper aims at specific A construction enterprises. Combined with the specific industry characteristics of the construction industry and the specific characteristics of the A enterprise, using the specific data, this paper studies the impact of the increase of the camp on the actual situation of the A enterprise, and puts forward targeted suggestions and plans. The purpose of this paper is to effectively resolve the adverse effects of "camp reform and increase" on A enterprise, which is of great practical significance. Finally, this paper hopes to provide a new way of thinking for tax planning after the construction industry camp reform. To the whole construction industry also has certain reference value and significance.
【學(xué)位授予單位】：北京交通大學(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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