本文關(guān)鍵詞： 營(yíng)改增 稅負(fù)核算 建筑企業(yè) 案例研究　出處：《鄭州大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：從分稅制實(shí)行開(kāi)始,我國(guó)就同時(shí)征收營(yíng)業(yè)稅與增值稅,但這種征稅制度已經(jīng)出現(xiàn)了很多弊端。比如:對(duì)一個(gè)企業(yè)進(jìn)行重復(fù)征稅,不同行業(yè)的稅收負(fù)擔(dān)分配不均衡等。尤其給建筑業(yè)帶來(lái)了較為沉重的負(fù)擔(dān)。為了確保各個(gè)行業(yè)快速、均衡地發(fā)展,國(guó)家提出了要將征收營(yíng)業(yè)稅改為征收增值稅,并在上海將交通運(yùn)輸業(yè)與部分現(xiàn)代服務(wù)業(yè)作為營(yíng)業(yè)稅改征增值稅(以下簡(jiǎn)稱(chēng)“營(yíng)改增”)的試點(diǎn)行業(yè)。之后,再在全國(guó)逐步開(kāi)展“營(yíng)改增”改革。我國(guó)出臺(tái)“營(yíng)改增”政策,不僅僅是為了轉(zhuǎn)換稅制,更重要的是“營(yíng)改增”改革能夠消除重復(fù)征稅、平衡行業(yè)稅負(fù)等不合理現(xiàn)象,有利于解決在稅收征管中遇到的許多問(wèn)題。投資是拉動(dòng)經(jīng)濟(jì)增長(zhǎng)的三駕馬車(chē)之一,建筑企業(yè)是投資領(lǐng)域重要的企業(yè)載體。整個(gè)建筑行業(yè)在我國(guó)的國(guó)民經(jīng)濟(jì)中占有十分重要的地位。“營(yíng)改增”政策的實(shí)行,不僅會(huì)給A建筑公司帶來(lái)政策紅利,同時(shí)也會(huì)帶來(lái)許多新的問(wèn)題。在建筑業(yè)“營(yíng)改增”改革的背景下,作者借鑒交通運(yùn)輸、郵電通信等行業(yè)“營(yíng)改增”的成功經(jīng)驗(yàn),選取A建筑公司作為論文的研究對(duì)象,在收集整理該公司2014年、2015年年度財(cái)務(wù)報(bào)告數(shù)據(jù)資料的基礎(chǔ)上,通過(guò)數(shù)據(jù)測(cè)算、比較分析,理論上得出了A建筑公司在“營(yíng)改增”后稅負(fù)下降的結(jié)論。A建筑公司“營(yíng)改增”后繳納增值稅雖然能夠降低稅負(fù),但對(duì)公司的管理水平提出了很高的要求。從公司目前的業(yè)務(wù)經(jīng)營(yíng)和管理來(lái)看,還存在諸多不適應(yīng)性,主要體現(xiàn)在合同管理、采購(gòu)管理、總分包和資質(zhì)共享模式以及發(fā)票管理等方面。本文重點(diǎn)從合同管理等四個(gè)方面深入分析了“營(yíng)改增”對(duì)A建筑公司的影響,并為該公司提出了“營(yíng)改增”改革的應(yīng)對(duì)措施和改進(jìn)建議。本文的研究有助于幫助A建筑公司合理應(yīng)對(duì)“營(yíng)改增”改革,同時(shí)也能夠?yàn)槠渌ㄖ髽I(yè)在稅制轉(zhuǎn)換的關(guān)鍵時(shí)期提供經(jīng)驗(yàn)借鑒。
[Abstract]:Since the implementation of the tax-sharing system, both business tax and value-added tax have been levied in China. However, there have been many drawbacks in this taxation system. For example, double taxation of an enterprise, In order to ensure the rapid and balanced development of various industries, the state has proposed that the business tax should be changed into a value-added tax. In Shanghai, the transportation industry and some modern service industries are regarded as the pilot industries in which the business tax is changed into value-added tax (hereinafter referred to as "business reform and increase"). After that, the reform of "business reform and increase" is carried out step by step in the whole country, and China has introduced the policy of "business reform and increase". It is not just for the sake of changing the tax system, but more importantly, the reform of "business reform and increase" can eliminate the unreasonable phenomenon of double taxation and balancing the tax burden of industries. It helps solve many of the problems encountered in tax collection and administration. Investment is one of the troika driving economic growth. Construction enterprises are important carriers of enterprises in the field of investment. The whole construction industry occupies a very important position in the national economy of our country. The implementation of the "business reform and increase" policy will not only bring policy dividends to A construction company. At the same time, it will also bring many new problems. Under the background of the reform of the construction industry, the author chooses A construction company as the research object of the thesis, referring to the successful experience of transportation, post and telecommunications, and so on. On the basis of collecting and sorting out the annual financial report data of the company on 2014 and 2015, through data calculation, comparative analysis, In theory, the conclusion that A construction company reduced its tax burden after "business reform and increase" .A construction company paid value-added tax after "business reform and increase" can reduce the tax burden. However, the management level of the company is very high. From the point of view of the company's current business operation and management, there are still many inadaptability, mainly reflected in contract management, procurement management, This paper focuses on four aspects of contract management, such as the impact of "business transformation and increase" on A construction company. The author also puts forward the countermeasures and suggestions for the reform of "Business Reform and increase". The research in this paper is helpful to help A Construction Company to deal with the reform of "Business Reform and increase". At the same time, it can also provide experience for other construction enterprises in the key period of tax conversion.
【學(xué)位授予單位】：鄭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F812.42;F426.92;F406.7

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