發(fā)布時(shí)間：2018-04-16 10:19

  本文選題：營(yíng)改增 + 房地產(chǎn)��； 參考：《安徽大學(xué)》2017年碩士論文

【摘要】：國(guó)家"十二五"規(guī)劃提出,要完善社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制,加快財(cái)稅體制改革,擴(kuò)大增值稅的征稅范圍,調(diào)減營(yíng)業(yè)稅。2011年,經(jīng)國(guó)務(wù)院批準(zhǔn),財(cái)政部、國(guó)家稅務(wù)總局聯(lián)合下發(fā)"營(yíng)改增"試點(diǎn)方案,至2016年5月1日,金融業(yè)、房地產(chǎn)業(yè)、建筑業(yè)和生活服務(wù)業(yè)等已被全面納入"營(yíng)改增"范疇。實(shí)施"營(yíng)改增"是促進(jìn)增值稅改革的重點(diǎn),其中,房地產(chǎn)業(yè)和建筑業(yè)的改革是"營(yíng)改增"過程中最困難的一部分。房地產(chǎn)行業(yè)是國(guó)民經(jīng)濟(jì)的重要組成部分,近年來,中國(guó)的房地產(chǎn)業(yè)出現(xiàn)了空前繁榮的景象,越來越多的企業(yè)進(jìn)入房地產(chǎn)市場(chǎng)。然而,實(shí)施"營(yíng)改增"后,增值稅的會(huì)計(jì)處理和計(jì)稅方法都遠(yuǎn)復(fù)雜于營(yíng)業(yè)稅,會(huì)計(jì)處理方式的不當(dāng)會(huì)造成所反映的財(cái)務(wù)指標(biāo)的錯(cuò)誤,最終導(dǎo)致企業(yè)很難對(duì)自身"營(yíng)改增"后的實(shí)際稅負(fù)進(jìn)行分析。因此,將會(huì)計(jì)處理與稅負(fù)作為研究對(duì)象具有一定的現(xiàn)實(shí)指導(dǎo)意義。本文選取A房地產(chǎn)開發(fā)企業(yè)的開發(fā)項(xiàng)目作為研究案例,分別從以上兩個(gè)方面分析"營(yíng)改增"給A公司帶來的影響,并提出相關(guān)對(duì)策,幫助企業(yè)在行業(yè)稅制改革的關(guān)鍵時(shí)期抓住機(jī)遇,提升企業(yè)市場(chǎng)競(jìng)爭(zhēng)力。結(jié)構(gòu)上,本文分為六個(gè)章節(jié)。第一章介紹了論文的研究背景、研究意義、研究綜述、研究思路與研究創(chuàng)新。第二章介紹了房地產(chǎn)企業(yè)"營(yíng)改增"相關(guān)的概念、政策背景以及房地產(chǎn)行業(yè)營(yíng)業(yè)稅稅制的弊端。第三章和第四章是本文的研究重點(diǎn),第三章介紹了本文的案例項(xiàng)目選取、調(diào)研方法,以及A公司的背景,并在此基礎(chǔ)上對(duì)A公司"營(yíng)改增"前后的企業(yè)財(cái)務(wù)狀況做了對(duì)比分析。第四章解釋了研究會(huì)計(jì)處理與稅負(fù)的動(dòng)因,并運(yùn)用案例研究的方法分析"營(yíng)改增"對(duì)A企業(yè)會(huì)計(jì)處理及稅負(fù)的具體影響。針對(duì)這些影響,本文在第五章從會(huì)計(jì)處理及稅負(fù)兩個(gè)方面分別提出相關(guān)對(duì)策。第六章總結(jié)了研究結(jié)論與不足,并提出未來展望。本文通過規(guī)范分析與案例分析相結(jié)合的方法對(duì)案例企業(yè)進(jìn)行研究,得出以下結(jié)論:房地產(chǎn)企業(yè)的增值稅稅負(fù)受到可抵扣進(jìn)項(xiàng)稅額與銷售收入的影響,而企業(yè)所得稅稅負(fù)會(huì)受到增值稅稅負(fù)的影響。因此,企業(yè)要處理好價(jià)稅分離、抵扣納稅以及賬務(wù)處理等方面的問題,增強(qiáng)納稅籌劃,調(diào)節(jié)增值稅與其他稅種之間的關(guān)系,以此減少企業(yè)整體稅負(fù),增強(qiáng)企業(yè)競(jìng)爭(zhēng)力。本文的研究豐富了房地產(chǎn)行業(yè)"營(yíng)改增"方面的理論研究,為A企業(yè)順利完成"營(yíng)改增"的過渡提出了相關(guān)對(duì)策,同時(shí),本研究對(duì)其他房地產(chǎn)企業(yè)及類似企業(yè)具有一定的借鑒意義及參考價(jià)值。
[Abstract]:The 12th Five-Year Plan of the State proposed to perfect the socialist market economic system, speed up the reform of the fiscal and taxation system, expand the scope of levying value added tax, and reduce the business tax. In 2011, the Ministry of Finance approved by the State Council,The State Administration of Taxation jointly launched a pilot program of "Business Reform and increase". By May 1, 2016, the financial, real estate, construction and life services sectors had been fully included in the category of "Business Reform and growth".The reform of real estate industry and construction industry is the most difficult part in the process of the reform of value-added tax.The real estate industry is an important part of the national economy. In recent years, the real estate industry in China has seen an unprecedented prosperity, more and more enterprises enter the real estate market.However, after the implementation of "business reform and increase", the accounting treatment and tax calculation methods of VAT are far more complicated than business tax, and the improper accounting treatment will result in the error of the financial indicators reflected.Finally, it is difficult for enterprises to analyze the actual tax burden.Therefore, the accounting treatment and tax burden as the object of study has a certain practical significance.This article selects A real estate development enterprise's development project as the research case, separately from above two aspects analyzes the "camp change increases" the influence to A company, and proposes the correlation countermeasure,To help enterprises to seize the opportunity in the key period of industry tax reform, to enhance the competitiveness of enterprises in the market.Structurally, this paper is divided into six chapters.The first chapter introduces the research background, research significance, research review, research ideas and research innovation.The second chapter introduces the concept, the policy background and the malpractice of the real estate business tax system.Chapter three and chapter four are the focus of this paper. The third chapter introduces the case selection, research methods and background of company A, and makes a comparative analysis on the financial situation of company A before and after "business reform and increase".The fourth chapter explains the motivation of studying accounting treatment and tax burden, and analyzes the concrete influence of "business reform and increase" on accounting treatment and tax burden of A enterprise by using the method of case study.In the fifth chapter, the author puts forward the relevant countermeasures from the two aspects of accounting treatment and tax burden.The sixth chapter summarizes the research conclusions and shortcomings, and puts forward the future prospects.By combining normative analysis with case analysis, this paper studies the case enterprises and draws the following conclusions: the value-added tax burden of real estate enterprises is affected by deductible income tax and sales income.And the enterprise income tax burden will be affected by the value added tax burden.Therefore, enterprises should deal with the problems of separating valorem tax, deducting tax payment and accounting treatment, strengthen tax planning, adjust the relationship between VAT and other taxes, so as to reduce the overall tax burden of enterprises and enhance the competitiveness of enterprises.The research in this paper enriches the theoretical research on "business reform and increase" in real estate industry, and puts forward the relevant countermeasures for A enterprise to successfully complete the transition of "business reform and increase", at the same time,This research has certain reference significance and reference value to other real estate enterprises and similar enterprises.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F299.233.42;F812.42

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