本文選題：營改增 + 建筑業(yè)��； 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：隨著2016年的5月1日全面“營改增”的施行,如今“營改增”的政策效應(yīng)已滲透到各行各業(yè)的具體細(xì)節(jié)中。本文主要研究“營改增”對(duì)建筑行業(yè)下具體建筑企業(yè)的經(jīng)濟(jì)影響。事物是不斷發(fā)展和變化的,如今的建筑行業(yè)在我國國民經(jīng)濟(jì)中的重要地位是有目共睹的,因此建筑行業(yè)的經(jīng)濟(jì)效益與經(jīng)濟(jì)發(fā)展對(duì)相關(guān)行業(yè)的就業(yè)情況和發(fā)展進(jìn)程有直接影響。我國目前處于深化改革的關(guān)鍵時(shí)期,結(jié)構(gòu)性減稅中的營改增改革具有優(yōu)化經(jīng)濟(jì)結(jié)構(gòu),降低企業(yè)負(fù)擔(dān),避免重復(fù)征稅,減少征收管理矛盾的作用。由于建筑行業(yè)具有自身的特殊性,建筑行業(yè)營改增改革涉及面廣泛、影響的范圍較大、對(duì)稅收的影響自然也大,面對(duì)稅改,建筑企業(yè)在過渡時(shí)期應(yīng)對(duì)得當(dāng)就會(huì)達(dá)到減稅效果,購進(jìn)固定資產(chǎn)可以抵扣,促使企業(yè)積極購買固定資產(chǎn)擴(kuò)大生產(chǎn)增加企業(yè)活力,為建筑企業(yè)注入了新動(dòng)力,有利于技術(shù)創(chuàng)新和建筑業(yè)改革。企業(yè)積極正確的應(yīng)對(duì)“營改增”,“營改增”能夠讓企業(yè)切切實(shí)實(shí)的收到改革的紅包。本文以HR建筑公司為例,全面分析“營改增”對(duì)HR建筑公司的經(jīng)濟(jì)影響。第一部分,闡述了研究背景及意義,提出了具體的研究思路和方法,并通過思路分析圖形象、清晰的展現(xiàn)出來具體思路。其次,對(duì)HR建筑公司進(jìn)行具體案例分析。第二部分,介紹了 HR建筑公司基本概況包括公司簡(jiǎn)介,公司組織構(gòu)架,生產(chǎn)經(jīng)營情況及經(jīng)濟(jì)效益狀況,同時(shí)還詳細(xì)介紹了公司的涉稅情況。通過對(duì)2013年至2016年的數(shù)據(jù)分析表明了“營改增”對(duì)該公司基本情況產(chǎn)生影響。第三部分,進(jìn)一步分析“營改增”對(duì)HR建筑公司現(xiàn)金流量的影響包括經(jīng)營活動(dòng)分析,投資活動(dòng)分析,籌資活動(dòng)分析的影響;分析“營改增”對(duì)企業(yè)會(huì)計(jì)核算的影響,包括對(duì)企業(yè)收入核算、企業(yè)成本核算、會(huì)計(jì)核算科目、票據(jù)管理、會(huì)計(jì)的核算環(huán)境影響;分析了“營改增”對(duì)企業(yè)稅負(fù)在具體項(xiàng)目上表現(xiàn)出來的影響;以及“營改增”對(duì)企業(yè)合同方面的影響和企業(yè)資金管理方面的影響。第四部分,提出了 “營改增”后HR建筑公司面臨的挑戰(zhàn)。提出了“營改增”后該公司面臨的政策過渡時(shí)期的困難和存在的風(fēng)險(xiǎn)。第五部分,對(duì)以上部分“營改增”產(chǎn)生的影響以及對(duì)企業(yè)過渡時(shí)期面臨的困難提出了具體應(yīng)對(duì)措施。
[Abstract]:With the implementation of the all-out "camp increase" on May 1, 2016, the policy effect of "business transformation and increase" has penetrated into the specific details of various industries. This paper mainly studies the economic impact of "business transformation and increase" on the specific construction enterprises under the construction industry. Things are constantly developing and changing. Nowadays, the important position of the construction industry in our national economy is obvious to all, so the economic benefits and economic development of the construction industry have a direct impact on the employment situation and the development process of the related industries. At present, our country is in the key period of deepening reform. The reform of structural tax reduction has the function of optimizing the economic structure, reducing the burden of enterprises, avoiding repeated taxation and reducing the contradiction of collection and management. Because the construction industry has its own particularity, the construction industry reform and reform involves a wide range of areas, the scope of influence is large, and the impact on taxation is naturally great. In the face of tax reform, construction enterprises will achieve tax reduction results if they are properly handled in the transitional period. The purchase of fixed assets can offset the purchase of fixed assets, which urges enterprises to actively purchase fixed assets to expand production and increase the vitality of enterprises, thus infusing new power into construction enterprises, which is conducive to technological innovation and construction industry reform. Enterprises actively and correctly respond to "camp change increase", "business change increase" can make the enterprise really receive the red envelopes of reform. Taking HR construction company as an example, this paper comprehensively analyzes the economic impact of "business transformation and increase" on HR construction company. The first part describes the background and significance of the research, puts forward the specific research ideas and methods, and through the image of thinking analysis, clearly show the specific ideas. Secondly, the case study of HR construction company is carried out. In the second part, the author introduces the basic situation of HR construction company, including the company's brief introduction, the company's organization structure, the production and management situation and the economic benefit situation, and also introduces the company's tax-related situation in detail. An analysis of data from 2013 to 2016 shows that the increase has had an impact on the company's fundamentals. In the third part, the author further analyzes the influence of "camp change increase" on the cash flow of HR construction company, including business activity analysis, investment activity analysis and financing activity analysis, and analyzes the influence of "business reform increase" on enterprise accounting. Including the business income accounting, enterprise cost accounting, accounting subjects, bill management, accounting environmental impact, analysis of the "business reform" on the corporate tax burden on the specific items show the impact; As well as the impact of "business reform and increase" on corporate contracts and the impact of corporate capital management. In the fourth part, the challenge of HR construction company is put forward. The difficulties and risks faced by the company during the policy transition period are put forward. In the fifth part, the author puts forward the concrete measures to deal with the influence of the above part and the difficulties faced by the enterprises in the transitional period.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F426.92;F406.7

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