【摘要】：2016年3月,財政部、國家稅務(wù)總局聯(lián)合發(fā)布《關(guān)于全面推開營業(yè)稅改征增值稅試點(diǎn)的通知》(財稅[2016]36號),規(guī)定自2016年5月1日起在全國范圍內(nèi)全面實施“營改增”,將試點(diǎn)范圍擴(kuò)大到建筑業(yè)�！盃I改增”作為我國稅制改革的一項重大舉措,無論從企業(yè)生產(chǎn)經(jīng)營方式、還是內(nèi)部管理模式,對建筑企業(yè)都會產(chǎn)生重大影響。本文以建筑企業(yè)為研究對象,從施工總承包單位和分包單位的角度分析“營改增”政策的施行對建筑企業(yè)所產(chǎn)生的影響,并根據(jù)影響提出相對應(yīng)的建筑企業(yè)如何應(yīng)對“營改增”政策的措施建議,旨在為建筑企業(yè)提供降低稅負(fù)的措施。首先,對“營改增”政策進(jìn)行全面深入的研究和分析,保證對于政策內(nèi)容掌握的準(zhǔn)確性和全面性。其次,從施工總承包單位和分包單位的角度分析可能遇到的影響,包括對稅負(fù)、采購偏好、分包管理、會計核算和經(jīng)營管理的影響,著重按不同工程類別對“營改增”前后稅負(fù)進(jìn)行測算,包括普通鋼筋混凝土工程、鋼結(jié)構(gòu)工程和裝配式混凝土,得出“營改增”對稅負(fù)的影響。最后提出建筑企業(yè)如何應(yīng)對“營改增”的策略,主要從兩部分著手:施工總承包單位的應(yīng)對行為,改革采購管理制度、轉(zhuǎn)變分包管理方式、提升經(jīng)營管理能力、改變財務(wù)管理模式;專業(yè)分包單位的應(yīng)對行為,改革采購管理制度、轉(zhuǎn)變勞務(wù)管理理念、合理確定合同價格、優(yōu)化結(jié)算開票管理、加強(qiáng)財務(wù)監(jiān)督管理。
[Abstract]:In March 2016, the Ministry of Finance and the State Administration of Taxation jointly issued the Circular on the Comprehensive introduction of the Business tax Reform and VAT trial (Fiscal and tax [2016] 36), stipulating that from May 1, 2016, the "Business Reform and increase" will be fully implemented nationwide. The scope of the pilot project will be expanded to the construction industry. As an important measure of tax system reform in our country, "business reform and increase" will have a great impact on construction enterprises, not only from the mode of production and management of enterprises, but also from the mode of internal management. This article takes the construction enterprise as the research object, from the construction general contracting unit and the subcontracting unit angle, analyzes the influence of the implementation of the policy of "business transformation and increase" on the construction enterprise. According to the influence, the paper puts forward the corresponding measures on how to deal with the policy of "management reform and increase" in order to provide the construction enterprises with measures to reduce the tax burden. First of all, carry on the thorough research and analysis to the policy of "reform and increase" to ensure the accuracy and comprehensiveness of the policy content. Secondly, from the point of view of the general contractor and the subcontractor, the impact on tax burden, purchasing preference, subcontract management, accounting and management is analyzed. The tax burden before and after "camp reform and increase" is calculated according to different engineering types, including ordinary reinforced concrete engineering, steel structure engineering and fabricated concrete, and the influence of "camp change increase" on tax burden is obtained. Finally, the paper puts forward the strategy of how to deal with "business transformation and increase" in construction enterprises, mainly from two parts: the coping behavior of construction general contracting units, the reform of procurement management system, the transformation of subcontracting management, and the improvement of management ability. Changing the mode of financial management; To deal with the behavior of professional subcontracting units, to reform the purchasing management system, to change the concept of labor management, to reasonably determine the contract price, to optimize the management of clearing and issuing bills, and to strengthen the financial supervision and management.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F426.92;F406.7

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