本文選題：營改增　切入點(diǎn)：建筑施工企業(yè)　出處：《河北大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：“營改增”實(shí)施半年來,建筑行業(yè)總體運(yùn)營較平穩(wěn),但實(shí)際操作中仍不可避免的遇到一些困難和問題,建筑施工企業(yè)“營改增”仍需一段較長時(shí)間的調(diào)整和適應(yīng)。我國相繼出臺(tái)一系列政策完善增值稅征收制度,許多專家對其進(jìn)行了深入研究,實(shí)施“營改增”直接影響企業(yè)的稅收負(fù)擔(dān),但只有完善企業(yè)管理,才能真正達(dá)到減稅效果,促進(jìn)企業(yè)發(fā)展。本文在“營改增”的背景下,研究“營改增”對建筑施工企業(yè)經(jīng)營管理的影響,以建筑施工企業(yè)在實(shí)施“營改增”過程中經(jīng)營管理的具體流程遇到的主要問題為研究思路。本文首先介紹了寫作目的和國內(nèi)外相關(guān)文獻(xiàn),旨在介紹增值稅的重要作用;而后,回顧了稅收中性、公平及效率理論、“營改增”的發(fā)展歷程,強(qiáng)調(diào)我國實(shí)施“營改增”的必要性;隨后進(jìn)一步闡述建筑業(yè)在我國的重要地位及異質(zhì)性分析;最后對建筑施工企業(yè)經(jīng)營管理流程進(jìn)行研究,建筑施工企業(yè)主要的經(jīng)營管理流程分別是:工程承接管理、工程成本管理和工程結(jié)算管理,本文從經(jīng)營管理的重點(diǎn)、“營改增”后企業(yè)面臨的挑戰(zhàn)、應(yīng)對方案和案例研究進(jìn)行論述,結(jié)合財(cái)務(wù)理論進(jìn)行影響分析,利用財(cái)務(wù)數(shù)據(jù)進(jìn)行案例研究,為建筑施工企業(yè)經(jīng)營管理流程遇到的挑戰(zhàn)提出切實(shí)可行的解決方案。本文以建筑施工企業(yè)經(jīng)營管理流程為研究視角,結(jié)合財(cái)務(wù)理論進(jìn)行研究,認(rèn)為在工程承接階段,應(yīng)重新設(shè)計(jì)納稅信息登記表,重新建立預(yù)算報(bào)價(jià)模型;在工程成本管理階段,重新建立采購成本與分包成本測算模型;在工程結(jié)算階段,及時(shí)進(jìn)行收付款,減少墊資繳稅對企業(yè)現(xiàn)金流的影響等。建筑施工企業(yè)應(yīng)運(yùn)用增值稅思維完善企業(yè)經(jīng)營過程中各流程的管理,提高生產(chǎn)效率,提升自身競爭能力。
[Abstract]:In the six months since the implementation of "camp reform and increase", the overall operation of the construction industry has been relatively stable, but it is still unavoidable to encounter some difficulties and problems in actual operation. Construction enterprises still need a long period of adjustment and adaptation. In China, a series of policies have been issued one after another to perfect the VAT collection system, and many experts have carried out in-depth research on it. The implementation of "business reform and increase" has a direct impact on the tax burden of enterprises, but only by improving the management of enterprises can the tax reduction effect be really achieved and the development of enterprises be promoted. This paper studies the influence of "business transformation and increase" on the operation and management of construction enterprises, Based on the main problems encountered in the concrete process of management and management in the course of implementing "Business Reform and increase" in construction enterprises, this paper first introduces the purpose of writing and related literature at home and abroad in order to introduce the important role of VAT, and then introduces the important role of VAT. This paper reviews the theory of tax neutrality, fairness and efficiency, and the development course of "business reform and increase", emphasizes the necessity of implementing "business reform and increase" in China, and further expounds the important position and heterogeneity of construction industry in our country. Finally, the operation and management process of construction enterprises is studied. The main management processes of construction enterprises are: project undertaking management, project cost management and project settlement management. In this paper, the key points of operation and management, the challenges faced by enterprises after "business reform and increase", the solutions and case studies are discussed, the impact analysis is carried out with the financial theory, and the case study is carried out by using financial data. This paper, from the perspective of management and management process of construction enterprises and combining with financial theory, puts forward practical solutions to the challenges encountered by construction enterprises, and thinks that in the stage of project undertaking, The registration form of tax information should be redesigned and the budget quotation model should be re-established; in the stage of project cost management, the calculation model of procurement cost and subcontract cost should be re-established; and in the project settlement stage, timely collection and payment should be carried out. The construction enterprises should use the thought of value-added tax to perfect the management of each process in the course of business operation, to improve the production efficiency and to enhance their own competitive ability.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F426.92

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