發(fā)布時(shí)間：2018-02-09 19:28

  本文關(guān)鍵詞： 營(yíng)改增 不同計(jì)稅方式 業(yè)務(wù)模式 組織架構(gòu)　出處：《西南交通大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】："營(yíng)改增"的全面改革以建筑業(yè)的加入宣告開(kāi)始。對(duì)于SJ公司而言,"營(yíng)改增"充滿了不確定性,是機(jī)會(huì)同時(shí)也是困難,雖然采用增值稅能進(jìn)行稅額抵扣,但抵扣工作是一個(gè)漫長(zhǎng)的過(guò)程,從近期來(lái)分析,公司所承擔(dān)的稅款或?qū)⑸仙�。從長(zhǎng)期來(lái)看,作為民生的建筑行業(yè)推進(jìn)"營(yíng)改增"有利于降低整個(gè)國(guó)家的稅收水平,加速建筑行業(yè)生產(chǎn)水平的提高,促進(jìn)SJ公司推行優(yōu)秀的管理模式,以便更好的為公司成長(zhǎng)提速。本文通過(guò)SJ公司Y項(xiàng)目來(lái)分析"營(yíng)改增"所帶來(lái)的影響,分為三個(gè)方面來(lái)討論分析。第一方面,通過(guò)選擇不同計(jì)稅方式的影響。從SJ公司Y項(xiàng)目出發(fā),分析了四種方案下Y項(xiàng)目的盈利情況,通過(guò)是否考慮貨幣時(shí)間價(jià)值兩種形式,選出對(duì)企業(yè)最有利的方式。第二方面,通過(guò)對(duì)公司業(yè)務(wù)模式的影響。論述了 SJ公司"營(yíng)改增"前項(xiàng)目的運(yùn)營(yíng)模式,針對(duì)增值稅改革,原運(yùn)營(yíng)模式、BT項(xiàng)目的管理會(huì)對(duì)公司造成較大的風(fēng)險(xiǎn),闡述了產(chǎn)生影響的原因及分析,尤其是采購(gòu)方面和BT項(xiàng)目業(yè)務(wù)承接模式方面,為避免后期資金流、發(fā)票流和合同流不一致提出相應(yīng)的建議方法和措施。第三方面,通過(guò)對(duì)公司組織架構(gòu)的影響。以SJ公司為例,描述了公司的組織架構(gòu)現(xiàn)狀和改革后的困境,說(shuō)明"營(yíng)改增"對(duì)組織機(jī)構(gòu)產(chǎn)生了重塑性,為了降低項(xiàng)目的稅收成本,規(guī)范企業(yè)的業(yè)務(wù)流程,從合法、合規(guī)和合理的方面,提出了調(diào)整和優(yōu)化現(xiàn)有組織架構(gòu)和未來(lái)建設(shè)組織架構(gòu)的方法。本研究得出結(jié)論:通過(guò)對(duì)項(xiàng)目的財(cái)務(wù)分析,若取得自購(gòu)材料進(jìn)項(xiàng)稅額高于44.49%的比例,就應(yīng)選擇增值稅一般計(jì)稅方式,若低于則應(yīng)選擇簡(jiǎn)易計(jì)稅方式,對(duì)項(xiàng)目成本更為有利。項(xiàng)目為取得更多的進(jìn)項(xiàng)稅額抵扣,采購(gòu)材料時(shí)根據(jù)實(shí)際情況采用"集中談判、分單位訂立合同、分單位支付"方式或者內(nèi)部購(gòu)銷方式或者"集中談判、分單位訂立合同、集中支付"方式進(jìn)行集中采購(gòu),對(duì)于砂石材料、商品混凝土等建議修改合同條款或者以SJ公司名義成立開(kāi)采專業(yè)公司。BT項(xiàng)目在合同談判初期,轉(zhuǎn)變業(yè)務(wù)承接模式,改以成立項(xiàng)目公司或組成聯(lián)合體對(duì)業(yè)主或公司和總包方分別對(duì)業(yè)主的模式,避免稅收改革后產(chǎn)生的稅務(wù)風(fēng)險(xiǎn)。
[Abstract]:The all-out reform of "business transformation" began with the entry of the construction industry. For SJ, "business growth" is full of uncertainty, opportunity and difficulty, although value-added tax can be used as a tax credit. But deductions are a long process. In the near future, the tax burden on companies is likely to rise. In the long run, the construction industry, as the livelihood of the people, will be able to reduce the level of tax revenue in the country by pushing forward "business reform and increase". In order to accelerate the improvement of production level of construction industry and promote SJ company to carry out excellent management mode, in order to speed up the growth of the company better, this paper analyzes the impact of "business transformation and increase" through the Y project of SJ Company. It is divided into three aspects to discuss and analyze. On the one hand, by choosing the influence of different ways of calculating taxes. From the Y project of SJ Company, this paper analyzes the profit of Y project under four schemes, and analyzes whether to consider the two forms of currency time value. Select the most favorable way for the enterprise. Secondly, through the influence on the business model of the company, the paper discusses the operation mode of the project before SJ company's "business transformation and increase", aiming at the VAT reform, The management of BT project in the original mode of operation will cause greater risk to the company. The causes and analysis of the impact are expounded, especially in the aspects of procurement and the mode of undertaking business of BT project, in order to avoid the late capital flow. The inconsistency of invoice flow and contract flow puts forward the corresponding methods and measures. Thirdly, through the influence on the organization structure of the company, taking SJ Company as an example, the paper describes the present situation of the organization structure and the predicament after the reform. In order to reduce the tax cost of the project and standardize the business process of the enterprise, it is legal, compliant and reasonable. The method of adjusting and optimizing the present organization structure and the future construction organization structure is put forward. The conclusion of this study is: through the financial analysis of the project, if the proportion of the tax of the self-purchased material input is higher than 44.49%, We should choose the general tax method of value-added tax, if it is lower, we should choose the simple tax method, which is more advantageous to the cost of the project. The project is to obtain more input tax deductions, and when purchasing materials, according to the actual situation, "centralized negotiation" should be adopted. A sub-unit enters into a contract, a sub-unit pays by way of "internal purchase and sale" or "centralized negotiation, a sub-unit enters into a contract, and a centralized payment is made" for centralized procurement, and in the case of sand and stone materials, Commercial concrete and other proposals to amend the terms of the contract or set up a mining professional company. BT in the name of SJ Company. In the early stage of contract negotiation, the mode of business undertaking should be changed. To establish a project company or form a consortium to the owner or company and the contractor respectively to the owner model to avoid the tax risk after the tax reform.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

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