本文選題：建筑企業(yè) + 營改增��； 參考：《延安大學》2017年碩士論文

【摘要】：自2016年5月1日起,建筑企業(yè)一般納稅人由原來適用3%的營業(yè)稅改為適用11%的增值稅,其名義稅率提高了八個百分點,企業(yè)成本陡然增加。為了消化吸收因政策法規(guī)改變而提高的稅務成本,除采取加強管理、厲行節(jié)約、改革創(chuàng)新等措施外,迫切需要進行稅務籌劃。稅務籌劃是企業(yè)財務管理的重要組成部分。論文從財務成本管理的角度出發(fā),對建筑企業(yè)一般納稅人的稅務籌劃活動、實施過程中的風險及應該防范的問題進行了系統(tǒng)研究。首先闡述了稅務籌劃的相關(guān)理論。在此基礎(chǔ)上從籌資、投資、經(jīng)營、利潤分配以及特殊交易事項等方面進行分析,設計出多項具體籌劃模型,對不同條件下的方案優(yōu)劣進行了對比分析,提出了企業(yè)整體風險管理與防范機制建立的具體意見。最后結(jié)合KD基礎(chǔ)工程公司具體的涉稅活動,進行了具體的籌劃方案設計,能夠為企業(yè)帶來了巨大的籌劃收益。在籌資活動方面,對金融機構(gòu)和非金融機構(gòu)貸款、債券、股票等多種籌資方式進行研究,分析了不同資金來源條件下的稅收收益和風險因素。在投資活動方面,對子公司和分公司兩種主要組織方式的優(yōu)缺點進行了理論分析,總結(jié)了固定資產(chǎn)投資中政策與資金的風險考量。在日常經(jīng)營活動方面,對不同納稅人身份的規(guī)定和面對的稅收政策進行了分析,得出了一般納稅人和小規(guī)模納稅人的稅負平衡點。在人工成本的稅務籌劃上,對自行雇人施工和外包施工的成本進行了比較,得出了企業(yè)的籌劃策略,并分析了與勞務公司合作面臨的風險。根據(jù)供應商能夠提供的增值稅發(fā)票種類,確定了供應商的采購成本平衡點。在利潤分配活動方面,對現(xiàn)金股利、股票股利和資本公積轉(zhuǎn)增股本等利潤分配方式進行了比較分析,認為企業(yè)需要統(tǒng)籌規(guī)劃,既要兼顧納稅情況,又要考慮利益相關(guān)者的訴求。在建筑企業(yè)的特殊交易事項方面,針對甲供工程中的甲供材比例和工程物資成本占整個工程造價的比重兩個因素進行了研究,得出了不同計稅方法下企業(yè)的最優(yōu)選擇策略。通過對EPC工程內(nèi)容的分析,提出企業(yè)可以通過對合同中設計、采購、施工部分的價款分別約定,降低整體的稅負。建筑企業(yè)在安排稅務籌劃活動時,不僅對不同方案有風險的考量,也應有總體的風險防范意識。在分析各環(huán)節(jié)稅務籌劃的基礎(chǔ)上,論文最后提出應建立自上而下的風險管理機制,正確認識稅務籌劃活動,規(guī)范會計核算基礎(chǔ)工作,全員共同參與風險防范。通過建立良好的稅企關(guān)系,提高籌劃人員綜合素質(zhì),營造良好的內(nèi)外環(huán)境進行風險防范。論文在以上理論分析的基礎(chǔ)上,對KD基礎(chǔ)工程有限公司具體的涉稅業(yè)務,進行了籌劃分析。涉及更改固定資產(chǎn)購買方式,人工成本外包,更換材料采購商等多個方面,使其獲得了籌劃收益。論文通過對建筑企業(yè)稅務籌劃的研究,豐富了稅務籌劃的理論成果。為建筑企業(yè)開展籌劃活動提供了整體思路,對降低稅務成本,增加企業(yè)利潤,防范經(jīng)營風險,提高市場競爭力具有一定的參考價值。
[Abstract]:Since May 1, 2016, the general taxpayer of construction enterprises has changed from 3% business tax to 11% value added tax, its nominal tax rate increased by eight percentage points and the cost of enterprise increased sharply. In order to digest and absorb the tax cost raised by the change of policies and regulations, it is forced to strengthen management, enforce economy, reform and innovate and so on. Tax planning is an important part of the tax planning. Tax planning is an important part of the enterprise financial management. From the perspective of the financial cost management, this paper makes a systematic study on the tax planning activities of the general taxpayers in the construction enterprises, the risks and the problems that should be prevented in the implementation process. First, the relevant theories of tax planning are expounded. On the basis of the analysis of financing, investment, operation, profit distribution and special transaction, we design a number of specific planning models, compare and analyze the advantages and disadvantages of the different conditions, and put forward the concrete opinions on the establishment of the overall risk management and prevention mechanism of the enterprise. Finally, it combines the specific tax related of KD foundation engineering company. Activities, carry out a specific plan design, can bring great planning income for the enterprise. In the financing activities, the financial institutions and non financial institutions, loans, bonds, stocks and other financing ways to study, analysis of the income tax revenue and risk factors under the conditions of different sources of funds. The merits and demerits of the two main organization modes of the company and the branch are analyzed theoretically, and the risk considerations of the policies and funds in the fixed assets investment are summed up. In the daily operation activities, the regulations on the identity of different taxpayers and the tax policy are analyzed, and the balance point of the tax burden of a kind of taxpayers and small scale taxpayers is obtained. In the tax planning of artificial cost, the cost of construction and outsourcing construction is compared, the planning strategy of the enterprise is obtained, and the risk of cooperation with the labor service company is analyzed. According to the types of VAT invoices provided by the supplier, the balance of the supplier's purchase cost is determined. This paper makes a comparative analysis on the profit distribution mode of cash dividend, stock dividend and capital stock transfer to capital stock. It is believed that the enterprise needs to plan as a whole, not only to take account of the tax situation, but also to take into account the demands of the stakeholders. In the special transactions of the construction enterprises, the proportion of a supply material and the cost of the engineering materials in the project are taken into account. The two factors of the whole project cost are studied, and the optimal choice strategy of enterprises under different tax methods is obtained. Through the analysis of the content of the EPC project, it is suggested that the enterprises can agree to reduce the overall tax burden by the price of the design, purchase and construction part of the contract respectively. On the basis of analyzing tax planning in each link, the paper finally proposes to establish a top-down risk management mechanism, correct understanding of tax planning activities, standardize the basic work of accounting accounting, participate in risk prevention together, and establish a good tax enterprise on the basis of analysis of tax planning in various links. On the basis of the above theoretical analysis, the paper makes an analysis on the specific tax related business of KD Foundation Engineering Co., Ltd. on the basis of the above theoretical analysis. It involves changing the way of buying the fixed assets, outsourcing and replacing the material purchasers and so on. The thesis enriches the theoretical results of tax planning through the study of the tax planning of construction enterprises, and provides a whole train of thought for the planning activities of the construction enterprises, which has certain reference value for reducing the tax cost, increasing the profit of the enterprise, preventing the operation risk and improving the market competitiveness.

【學位授予單位】：延安大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.92

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