本文選題：建筑業(yè) + 增值稅　； 參考：《東北財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：本文共分四個(gè)部分對(duì)所要研究問題進(jìn)行論述,通過系統(tǒng)分析營(yíng)業(yè)稅改征增值稅對(duì)建筑業(yè)產(chǎn)生的影響,為我國(guó)下一步將建筑業(yè)納入營(yíng)業(yè)稅改征增值稅的試點(diǎn)范圍提供理論上的支持與預(yù)測(cè),同時(shí)對(duì)具體試點(diǎn)方案的制定提出前瞻性建議,以期我國(guó)增值稅改革工作在新的試點(diǎn)行業(yè)順利推進(jìn),并促進(jìn)建筑業(yè)在新的稅制環(huán)境中持續(xù)健康發(fā)展。下面對(duì)各部分的內(nèi)容作簡(jiǎn)要說(shuō)明。 第一部分：導(dǎo)論 在導(dǎo)論部分,從研究背景及選題意義,研究現(xiàn)狀綜述、研究?jī)?nèi)容及方法三個(gè)方面對(duì)文章進(jìn)行了概述,同時(shí)指出了本文的創(chuàng)新點(diǎn)與不足之處。 隨著我國(guó)稅制改革的不斷深入,將建筑業(yè)納入營(yíng)業(yè)稅改征增值稅已勢(shì)在必行。稅制環(huán)境的巨大變化將會(huì)對(duì)建筑行業(yè)未來(lái)發(fā)展產(chǎn)生巨大而深遠(yuǎn)的影響。通過分析這些可能的影響,為下一步制定具體的試點(diǎn)方案提供理論支持,這不僅關(guān)系到建筑業(yè)未來(lái)發(fā)展也關(guān)系到增值稅改革能否順利推進(jìn)。 第二部分：建筑業(yè)營(yíng)業(yè)稅改征增值稅的必要性分析 首先,明確了建筑業(yè)在國(guó)民經(jīng)濟(jì)中的重要地位與作用。建筑業(yè)在國(guó)民經(jīng)濟(jì)中的重要地位主要體現(xiàn)在行業(yè)產(chǎn)值在國(guó)內(nèi)生產(chǎn)總值中占有較大比重。建筑業(yè)在國(guó)民經(jīng)濟(jì)中的重要作用主要有：基礎(chǔ)性作用；協(xié)同帶動(dòng)作用；吸納就業(yè)、轉(zhuǎn)移農(nóng)村剩余勞動(dòng)力作用。 其次,分析了我國(guó)對(duì)建筑業(yè)征收營(yíng)業(yè)稅存在的問題。第一,不利于行業(yè)的可持續(xù)發(fā)展。主要分析了建筑業(yè)重復(fù)征稅問題的現(xiàn)象及其產(chǎn)生的不利影響。第二,不利于稅收征管及稅制結(jié)構(gòu)的完善。對(duì)建筑業(yè)征收營(yíng)業(yè)稅一方面導(dǎo)致稅收征管效率低下、稅款流失問題嚴(yán)重；另一方面中斷了增值稅進(jìn)項(xiàng)抵扣鏈條,不利于我國(guó)流轉(zhuǎn)稅制結(jié)構(gòu)的完善。 第三部分：營(yíng)業(yè)稅改征增值稅對(duì)建筑業(yè)的影響分析 首先,分析對(duì)建筑業(yè)經(jīng)營(yíng)成果與現(xiàn)金流的影響。這部分主要從收入、成本、利潤(rùn)水平、現(xiàn)金流四個(gè)方面進(jìn)行了比較分析,并得出結(jié)論：改革將減少建筑企業(yè)的營(yíng)業(yè)收入與成本,而利潤(rùn)變動(dòng)則要取決于企業(yè)可抵扣進(jìn)項(xiàng)稅額成本在總收入中所占比重的大小,另外建筑企業(yè)在改革后將面臨巨大的現(xiàn)金流壓力。 其次,分析對(duì)建筑業(yè)稅收負(fù)擔(dān)水平的影響。在基本假設(shè)的前提下進(jìn)行理論測(cè)算并得出結(jié)論：改革對(duì)稅負(fù)水平的影響,取決于可抵扣進(jìn)項(xiàng)稅額成本占總收入的比例,并通過具體數(shù)字說(shuō)明了現(xiàn)實(shí)情況——改革將使部分建筑企業(yè)稅負(fù)水平上升,說(shuō)明理論與實(shí)際存在的差異。在這一部分的結(jié)尾從內(nèi)、外兩個(gè)角度分析了理論測(cè)算與實(shí)際情況存在差異的原因。 再次,分析對(duì)建筑業(yè)生產(chǎn)經(jīng)營(yíng)方式的影響。建筑業(yè)改征增值稅一方面能夠從根本上杜絕建筑工程轉(zhuǎn)包現(xiàn)象的出現(xiàn),另一方面能夠?qū)崿F(xiàn)建筑企業(yè)經(jīng)營(yíng)運(yùn)作方式的規(guī)范化。 接下來(lái),分析對(duì)建筑業(yè)管理水平的影響。營(yíng)業(yè)稅改征增值稅有利于提高建筑企業(yè)的財(cái)務(wù)管理水平、物資采購(gòu)與管理水平以及分支機(jī)構(gòu)管理水平。 最后,分析對(duì)建筑業(yè)發(fā)展方式的影響。營(yíng)業(yè)稅改征增值稅提供的稅收激勵(lì)機(jī)制,一方面有利于實(shí)現(xiàn)行業(yè)結(jié)構(gòu)的優(yōu)化整合,另一方面有利于提高行業(yè)集約化程度,進(jìn)而促進(jìn)建筑業(yè)發(fā)展方式的轉(zhuǎn)變。 第四部分：對(duì)建筑業(yè)實(shí)行營(yíng)業(yè)稅改征增值稅的建議 在這一部分主要針對(duì)稅制要素設(shè)計(jì)和政策制定方面提出建議,同時(shí)提出了其他配套措施建議。 首先,對(duì)稅制要素設(shè)計(jì)和政策制定方面提出改革建議。第一,對(duì)建筑業(yè)增值稅納稅人進(jìn)行了界定與分類；第二,確定了建筑業(yè)增值稅納稅義務(wù)發(fā)生時(shí)間；第三,確定了建筑業(yè)增值稅納稅地點(diǎn)；第四,明確了建筑業(yè)增值稅進(jìn)項(xiàng)抵扣若干問題；第五,提出了對(duì)過渡性稅收優(yōu)惠政策的建議；第六,提出了對(duì)轉(zhuǎn)移支付政策的建議。 其次,對(duì)相關(guān)配套措施的建議。第一,對(duì)加強(qiáng)稅收征收管理提出建議；第二,建議調(diào)整建筑工程造價(jià)標(biāo)準(zhǔn)與預(yù)決算報(bào)價(jià)體系。
[Abstract]:This paper is divided into four parts to discuss the problems to be studied. Through the systematic analysis of the effect of VAT on the construction industry, it provides theoretical support and prediction for the next step of bringing the construction industry into the pilot scope of VAT. The reform of VAT in China is promoted smoothly in the new pilot industry, and the construction industry will continue to develop healthfully in the new tax environment. The following is a brief account of the contents of each part.
Part one: Introduction
In the introduction part, the article is summarized from three aspects: the research background and significance of the topic, the summary of the research status, the content and methods of the research, and points out the innovation and shortcomings of this article.
With the deepening of the reform of the tax system in China, it is imperative to bring the construction industry into the VAT. The great changes in the tax environment will have a great and far-reaching impact on the future development of the construction industry. It is not only related to the analysis of these possible impacts, but also the theoretical support for the formulation of specific pilot programs for the next step. The future development of construction industry is also related to whether the VAT reform can advance smoothly.
The second part: the necessity analysis of building business tax reform VAT.
First, the important position and function of the construction industry in the national economy is clarified. The important position of the construction industry in the national economy is mainly reflected in the large proportion of the industrial output value in the gross domestic product. The important role of the construction industry in the national economy is the basic role, the synergistic driving effect, the absorption of employment and the transfer of the countryside. The role of the surplus labor force.
Secondly, it analyzes the existing problems of the business tax on the construction industry in China. First, it is not conducive to the sustainable development of the industry. It mainly analyzes the phenomenon of repeated taxation in the construction industry and its adverse effects. Second, it is not conducive to the tax collection and management and the improvement of the tax structure. The problem of tax loss is serious. On the other hand, it breaks the chain of value-added tax deduction, which is not conducive to the perfection of our tax structure.
The third part: analysis of the impact of business tax to VAT on the construction industry.
First, we analyze the impact of the construction business and cash flow, this part mainly from the income, cost, profit level, cash flow four aspects of the comparative analysis, and come to the conclusion that the reform will reduce the business income and cost of construction enterprises, and the profit change is decided by the enterprise can deduct the income tax cost in the total income. In addition, the construction enterprises will face enormous pressure of cash flow after the reform.
Secondly, the influence of the tax burden level on the construction industry is analyzed. The theoretical calculation is carried out on the premise of the basic hypothesis and the conclusion is drawn that the influence of the reform on the tax burden depends on the proportion of the deductible income tax cost to the total income and the actual situation through the concrete figures - the reform will make the tax burden level of some construction enterprises on the level. The difference between theory and practice is explained. At the end of this part, the reasons for the discrepancy between theoretical calculation and actual situation are analyzed from two angles, internal and external.
Thirdly, the analysis of the impact on the production and operation mode of the construction industry. On the one hand, the VAT can fundamentally eliminate the phenomenon of the Construction Subcontract, on the other hand, it can realize the standardization of the operation mode of the construction enterprises.
Next, the impact of the management level of the construction industry is analyzed. The VAT is beneficial to the improvement of the level of the financial management, the level of material purchase and management and the management level of the branch.
Finally, the analysis of the impact on the development mode of the construction industry. The tax incentive mechanism provided by the VAT is beneficial to the optimization and integration of the industry structure, on the other hand, to improve the degree of intensive industry, and to promote the transformation of the development mode of the construction industry.
The fourth part: suggestions on the implementation of value-added tax on business tax in the construction industry.
In this part, we mainly put forward suggestions on tax element design and policy formulation, and put forward other supporting measures.
First, we put forward the reform suggestions on the design and policy making of the tax system. First, we define and classify the value-added tax payers of the construction industry; second, determine the time of the building industry VAT tax obligation; third, determine the location of the construction industry VAT tax; fourth, clear some questions on the entry deduction of the construction industry VAT. Fifth, put forward suggestions on transitional tax preferential policies; sixth, put forward suggestions on transfer payment policy.
Secondly, suggestions on relevant supporting measures. First, suggestions on strengthening tax collection and management are put forward; second, it is suggested to adjust the construction cost standard and the pre final accounting system.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42;F426.92

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