本文關(guān)鍵詞：營改增對建筑行業(yè)影響及對策研究　出處：《對外經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：營改增作為我國財(cái)稅體制改革下的一個(gè)攻堅(jiān)戰(zhàn),打好這一戰(zhàn)對于“穩(wěn)增長、調(diào)結(jié)構(gòu)、惠民生”的政策推動(dòng)以及助力供給側(cè)改革起到至關(guān)重要的作用。營改增的實(shí)施,讓地方第一大稅種----營業(yè)稅徹底退出了歷史舞臺(tái),也是繼1994年分稅制改革以來又一重要的稅制改革大戰(zhàn)。2016年5月1日起,最后四大行業(yè)的營改增工作轟轟烈烈的展開了,本次涉及的行業(yè)有:建筑業(yè)、生活服務(wù)業(yè)、金融業(yè)及房地產(chǎn)業(yè)。全面實(shí)行增值稅體制有利于促進(jìn)企業(yè)加快精細(xì)化管理進(jìn)程,優(yōu)化產(chǎn)業(yè)結(jié)構(gòu)升級,營改增實(shí)施以來效果顯著。據(jù)財(cái)政部統(tǒng)計(jì),自2016年5起,新增四大行業(yè)累計(jì)實(shí)現(xiàn)應(yīng)繳納增值稅額6409億元,較應(yīng)繳納營業(yè)稅下降14.7個(gè)百分點(diǎn),其中建筑行業(yè)稅負(fù)減少65億元,下降3.75個(gè)百分點(diǎn),26個(gè)細(xì)分行業(yè)達(dá)到了總體稅負(fù)只減不增的預(yù)期。然而,建筑業(yè)由于其行業(yè)自身特性,在營改增工作中會(huì)遇到諸多機(jī)遇與挑戰(zhàn)。為實(shí)現(xiàn)建筑行業(yè)的綜合治稅,高效征管,進(jìn)一步完善建筑行業(yè)稅收征收體系,建筑業(yè)企業(yè)應(yīng)積極做到及時(shí)梳理相關(guān)政策,加強(qiáng)稅收宣傳力度,實(shí)現(xiàn)資源共享,保證營改增實(shí)施工作在建筑行業(yè)平穩(wěn)推進(jìn)。本文通過研究國內(nèi)外增值稅制度基礎(chǔ)上,闡述了建筑業(yè)營改增政策的推出背景,建筑業(yè)實(shí)施營改增的重要性,深入剖析營改增給建筑業(yè)企業(yè)帶來的相關(guān)影響,以及在營改增的大環(huán)境下建筑業(yè)企業(yè)如何抓好稅改紅利。文中以A企業(yè)為例,參照2011年至2015年財(cái)務(wù)報(bào)表數(shù)據(jù),以數(shù)據(jù)說話,分析了營改增給企業(yè)帶來的多方面影響。結(jié)果表明,短期內(nèi)營改增政策并未給企業(yè)稅負(fù)減輕,反而有所上升。本文最后提出了企業(yè)應(yīng)加強(qiáng)供應(yīng)商管理,規(guī)范合同管理以及政府治稅管理的建議。
[Abstract]:As an important battle under the reform of China's fiscal and taxation system, the camp reform has made a good effort to "stabilize growth and adjust the structure." The policy of "benefiting the people" and helping the supply-side reform played a vital role. The implementation of the camp reform and increase made the first local tax-business tax completely withdraw from the stage of history. It is also another important tax reform war after the tax distribution reform in 1994. Since May 1st 2016, the last four major industries of the camp reform work has been launched roaring. The industries involved are: construction industry, life service industry, financial industry and real estate industry. The comprehensive implementation of value-added tax system is conducive to promoting enterprises to accelerate the process of fine management, optimize the upgrading of industrial structure. According to the statistics of the Ministry of Finance, since 2016, the four new industries have achieved a cumulative value added tax of 640.9 billion yuan, a decrease of 14.7 percentage points compared with the sales tax payable. Among them, the tax burden of the construction industry decreased by 6.5 billion yuan, down 3.75 percentage points, and 26 sub-sectors reached the expectation that the overall tax burden would not increase. However, because of its own characteristics, the construction industry. In order to achieve the construction industry comprehensive tax management, efficient collection and management, further improve the construction industry tax collection system. Construction enterprises should actively comb relevant policies, strengthen tax publicity, and realize resource sharing. Based on the research of VAT system at home and abroad, this paper expounds the background of the policy of camp reform and increase in construction industry, and the importance of implementing the reform of construction industry. In this paper, the author deeply analyzes the influence of camp reform on construction enterprises, and how to pay good attention to tax reform dividends in construction enterprises under the environment of increasing camp reform. In this paper, A enterprise is taken as an example. Referring to the data of financial statements from 2011 to 2015, this paper analyzes the effects of the increase of camp on enterprises in many aspects. The results show that the policy of increasing the business operation in the short term does not reduce the tax burden of enterprises. Finally, this paper puts forward some suggestions that enterprises should strengthen supplier management, standardize contract management and government tax administration.
【學(xué)位授予單位】：對外經(jīng)濟(jì)貿(mào)易大學(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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