本文選題：A建筑企業(yè)　切入點：納稅籌劃　出處：《湘潭大學》2017年碩士論文

【摘要】：營業(yè)稅改征增值稅(以下簡稱“營改增”)對于中國國民經濟影響巨大。早在2012年國家就開始著手“營改增”稅制改革的相關工作,初衷是為了規(guī)范企業(yè)的正常經營活動,減低全行業(yè)稅負。2016年,推行建筑業(yè)“營改增”成了我國此輪稅改的核心環(huán)節(jié)。建筑業(yè)是我國國民經濟發(fā)展的根基所在,具有導向性的作用。但是稅制的改變也為建筑企業(yè)帶來了非常大的影響和諸多實際問題。對于建筑企業(yè)來說,“營改增”造成了一定程度的抵扣鏈條缺陷,對建筑企業(yè)組織結構、經營模式都有影響。因“營改增”剛實行不久,A建筑企業(yè)還沒有建立合理的納稅籌劃方案來應對上述問題。本文先從中外文獻入手進行整理和分類,將文獻匯總了三個方面。分別關注了建筑企業(yè)稅制變遷及影響,建筑企業(yè)項目稅收屬地和兼營行為。其次論文介紹了4種理論基礎,對后文的創(chuàng)建A建筑企業(yè)納稅籌劃方案提供了依據和參考。接著通過分析A建筑企業(yè)3個有代表性的項目的納稅情況,總結出兼營行為沒有分開核算、異地納稅占用現(xiàn)金流、沒有及時建立分支機構、上下游企業(yè)存在納稅籌劃空間4個問題。然后本文希望通過構建納稅籌劃方案以解決上述問題,包括嘗試簽訂不同形式的合同、組織結構再設計、加強對原材料、供應商、分包方的篩選等多種形式。最后提出納稅籌劃的保障措施以保證其有效平穩(wěn)地運行。研究A建筑企業(yè)的納稅籌劃方案,在幫助A建筑企業(yè)降低稅負的同時,能給建筑業(yè)提供一種參考。在實體經濟面臨重重困難的大環(huán)境下,對增值稅進行納稅籌劃就顯得很有必要,能使A建筑企業(yè)更加適應市場的變化,平穩(wěn)發(fā)展。
[Abstract]:The change of business tax to value added tax (hereinafter referred to as "business reform and increase") has a huge impact on China's national economy.As early as 2012, the government began to reform the tax system in order to regulate the normal operation of enterprises and reduce the tax burden of the whole industry. In 2016, the implementation of the construction industry "business reform and increase" has become the core link of this round of tax reform in China.The construction industry is the foundation of the national economy development of our country, has the leading function.But the change of tax system also brings great influence and many practical problems for construction enterprises.For the construction enterprises, the "increase of business transformation" has caused some defects in the chain of deduction, and has an impact on the organizational structure and management mode of the construction enterprises.The construction enterprise has not set up a reasonable tax planning plan to deal with the above problems.This article starts from the Chinese and foreign literature collates and classifies, the literature summarizes three aspects.It pays attention to the change and influence of the tax system of the construction enterprise, the tax dependency of the construction enterprise project and the behavior of concurrent operation.Secondly, the paper introduces four kinds of theoretical bases, and provides the basis and reference for the tax planning scheme of A construction enterprise.Then, by analyzing the tax situation of three representative projects in A construction enterprise, the author concludes that the behavior of concurrent operation is not separately accounted for, the tax takes up cash flow in different places, and branches are not established in time.There are four problems in tax planning space of upstream and downstream enterprises.Then this paper hopes to solve the above problems by constructing tax planning scheme, including trying to sign different forms of contracts, redesigning the organizational structure, strengthening the screening of raw materials, suppliers, subcontractors, and so on.Finally, the guarantee measures of tax planning are put forward to ensure its effective and smooth operation.The study of tax planning scheme of A construction enterprise can help A construction enterprise to reduce the tax burden, at the same time, it can provide a kind of reference for the construction industry.Under the environment of the real economy facing many difficulties, it is necessary to plan the tax of VAT, which can make A construction enterprise more adapt to the changes of the market and develop smoothly.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F426.92;F406.7

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