【摘要】：近年來,我國經(jīng)濟(jì)多次受西方國家經(jīng)濟(jì)波動(dòng)的影響而出現(xiàn)出口受阻、產(chǎn)能過剩等一系列問題。為促進(jìn)產(chǎn)業(yè)結(jié)構(gòu)調(diào)整,我國政府加大對(duì)宏觀經(jīng)濟(jì)政策的調(diào)整力度,在稅制方面進(jìn)行改革,為企業(yè)注入新活力。自2016年5月1日起,我國擴(kuò)大增值稅稅收范圍,全面實(shí)行“營改增”政策,用比較中性的增值稅替代傳統(tǒng)的營業(yè)稅,對(duì)商品、服務(wù)、勞務(wù)制定統(tǒng)一的征稅政策。該政策打通了整個(gè)經(jīng)濟(jì)活動(dòng)中的增值稅抵扣鏈,一定程度上解決了企業(yè)重復(fù)征稅的問題,刺激了企業(yè)技術(shù)創(chuàng)新能力,并帶動(dòng)產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級(jí)。自“營改增”實(shí)施后,增值稅中性、公平性的優(yōu)勢(shì)愈加顯現(xiàn)。然而,“營改增”政策對(duì)不同的行業(yè)來說有著不同的影響甚至沖擊。對(duì)于建筑行業(yè)而言,稅改之初以11%的銷項(xiàng)稅稅率代替稅改前3%的營業(yè)稅稅率,這產(chǎn)生了諸多問題:由于進(jìn)項(xiàng)稅難以充分抵扣銷項(xiàng)稅、財(cái)務(wù)管理行為調(diào)整過慢,進(jìn)而導(dǎo)致稅負(fù)波動(dòng)幅度加大、稅負(fù)增加。建筑業(yè)微觀企業(yè)要想從該場(chǎng)革命中獲利,企業(yè)管理者則必須充分理解和運(yùn)用“營改增”,改變既往的稅務(wù)管理模式并進(jìn)行合理的稅務(wù)籌劃,盡可能降低稅負(fù)。本文以上海建工集團(tuán)旗下幾個(gè)子集團(tuán)為研究范本,根據(jù)2016年6月1日—2016年12月31日(“營改增”之后)集團(tuán)實(shí)際繳納增值稅稅額及相關(guān)理論公式,測(cè)算出該半年度如果繼續(xù)繳納營業(yè)稅對(duì)應(yīng)的稅額,通過自身縱向比較實(shí)施稅改前后的稅額數(shù)據(jù),說明稅負(fù)增減變化。之后闡述該場(chǎng)改革對(duì)上海建工集團(tuán)產(chǎn)生的最大影響,即稅負(fù)大幅度上升,針對(duì)稅負(fù)上升的原因進(jìn)行理論測(cè)算,如進(jìn)項(xiàng)稅額抵扣不充分、四流管理體系不完善等,并對(duì)所得數(shù)據(jù)進(jìn)行深度剖析。最后根據(jù)相關(guān)理論知識(shí)及國家現(xiàn)行優(yōu)惠政策,對(duì)該集團(tuán)進(jìn)行合理的稅務(wù)籌劃,為減輕上海建工集團(tuán)稅負(fù)提供可行性建議及措施,幫助該企業(yè)實(shí)現(xiàn)可持續(xù)發(fā)展。
[Abstract]:In recent years, a series of problems such as export hindrance, overcapacity and so on have appeared in China's economy affected by the economic fluctuation of western countries many times. In order to promote the adjustment of industrial structure, our government has strengthened the adjustment of macroeconomic policy, reformed the tax system and injected new vitality into enterprises. Since May 1, 2016, China has expanded the scope of value-added tax, implemented the policy of "business reform and increase" in an all-round way, replaced the traditional business tax with a more neutral value-added tax, and formulated a unified tax policy on goods, services and services. This policy has cleared the VAT credit chain in the whole economic activities, solved the problem of repeated taxation to some extent, stimulated the technological innovation ability of enterprises, and promoted the optimization and upgrading of industrial structure. Since the implementation of the "camp change increase", value-added tax neutral, fairness advantages have become increasingly apparent. However, the policy has different effects and even impacts on different industries. For the construction industry, at the beginning of the tax reform, the sales tax rate of 11% was replaced by the sales tax rate of 3% before the tax reform, which caused many problems: the adjustment of financial management behavior was too slow because the input tax could not fully offset the cancellation tax. Thus leading to increased volatility of the tax burden, tax burden increased. In order to profit from the revolution, the managers of the construction industry must fully understand and use the "management reform and increase", change the previous tax management mode and carry out reasonable tax planning to reduce the tax burden as far as possible. This paper takes several sub-groups of Shanghai Construction Industry Group as the research model, according to the actual value added tax and related theoretical formula of the group from June 1, 2016 to December 31, 2016 (after "business reform and increase"). If we continue to pay the corresponding tax amount of business tax in this half-year, we can compare the tax data before and after the tax reform vertically to explain the change of tax burden. After that, the biggest impact of the reform on Shanghai Construction and Engineering Group is described, that is, the tax burden rises substantially, and the reasons for the tax burden rise are calculated theoretically, such as the insufficient deduction of the income tax amount, the imperfect four-stream management system, and so on. And carries on the depth analysis to the obtained data. Finally, according to the relevant theoretical knowledge and the current preferential policies of the state, reasonable tax planning for the group is carried out to provide feasible suggestions and measures for lightening the tax burden of Shanghai Construction Industry Group, and to help the enterprise achieve sustainable development.
【學(xué)位授予單位】：天津農(nóng)學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F406.7

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