發(fā)布時間：2018-06-10 06:38

  本文選題：營改增 + 建筑業(yè)��； 參考：《首都經(jīng)濟貿(mào)易大學(xué)》2017年碩士論文

【摘要】：隨著產(chǎn)業(yè)升級、結(jié)構(gòu)調(diào)整步伐的加快,以避免重復(fù)納稅,實現(xiàn)結(jié)構(gòu)性減稅為目的,自2011年開始交通運輸業(yè)、現(xiàn)代服務(wù)業(yè)、郵政業(yè)逐步推行征收增值稅。2016年3月李克強總理宣布建筑業(yè)停止征收營業(yè)稅,全面推展實施增值稅征收政策。建筑業(yè)是推進我國國民經(jīng)濟增速的支柱性行業(yè),且上下游關(guān)聯(lián)行業(yè)眾多,研究營改增后建筑業(yè)稅收籌劃問題具有現(xiàn)實意義。本文采用了文獻(xiàn)研究法論述了稅收籌劃的基本理論方法,比較分析了增值稅與營業(yè)稅的區(qū)別,提出建立完善的稅收管理體系是企業(yè)實現(xiàn)降稅減費的前提條件。本文以CX公司為例,采用案例研究法,建立“四流同步”的研究框架。從財務(wù)核算方式、企業(yè)經(jīng)營情況多角度入手,根據(jù)實際情況分析營改增對建筑企業(yè)的影響,具有針對性,能夠產(chǎn)生實際應(yīng)用效果。本文提出營改增后CX公司收入較實施營業(yè)稅下降、成本率提升、利潤率降低、增值稅稅負(fù)不降反升,主要是因為缺少增值稅管理理念和嚴(yán)謹(jǐn)稅收管理體系與工具。企業(yè)要轉(zhuǎn)變營業(yè)稅納稅人固有經(jīng)營思維,全員參與學(xué)習(xí)增值稅稅收政策專業(yè)知識,打造增值管理解決方案。本文理論聯(lián)系實際,有的放矢,提出降低稅負(fù)切實可行的管理方法,為CX公司建立健全稅收籌劃管理體系提出集中化管理方式,并就合理選擇征收方式、供應(yīng)商的選取、專業(yè)分包稅收優(yōu)化等實際問題構(gòu)建管理工具。目前有關(guān)建筑企業(yè)營改增的稅收管理研究多理論性,缺少全局觀和實踐性。本文從CX公司實際經(jīng)營情況出發(fā),針對實際問題提出管理建議,研究成果對CX公司和建筑行業(yè)實施營改增政策后切實降低稅負(fù)具有一定的指導(dǎo)和參考價值。
[Abstract]:With the upgrading of the industry and the acceleration of the pace of structural adjustment, in order to avoid repeated taxes and achieve structural tax cuts, since 2011, the transportation industry, the modern service industry, In March 2016, Prime Minister Li Keqiang announced that the construction industry would stop levying a business tax and fully implement a value-added tax policy. Construction industry is a pillar industry to promote the growth of our national economy, and there are many related industries in the upstream and downstream, so it is of practical significance to study the tax planning of construction industry after the increase of camp reform. This paper discusses the basic theory and method of tax planning by literature research, compares and analyzes the difference between value-added tax and business tax, and puts forward that establishing perfect tax management system is the precondition for enterprises to reduce taxes and fees. This paper takes CX Company as an example, adopts the case study method, establishes the research frame of "four-stream synchronization". Based on the analysis of the influence of the change of the camp on the construction enterprise according to the actual situation, it has pertinence and can produce the practical application effect from the way of financial accounting and the management of the enterprise. This paper puts forward that the income of CX Company is lower than that of the implementation of business tax, the cost rate is increased, the profit rate is reduced, and the burden of VAT tax is increased, which is mainly due to the lack of the idea of VAT management and the strict tax management system and tools. Enterprises should change the business tax taxpayers' inherent management thinking, participate in the study of value-added tax policy professional knowledge, create value-added management solutions. This paper combines theory with practice, puts forward feasible management method to reduce tax burden, puts forward centralized management method for CX company to establish and perfect tax planning management system, and selects reasonable collection mode and supplier. Professional subcontracting tax optimization and other practical issues to build management tools. At present, there are many theoretical and practical researches on tax management of construction enterprises. Based on the actual operating situation of CX Company, this paper puts forward some management suggestions for practical problems. The research results have certain guidance and reference value for CX Company and the construction industry to reduce the tax burden after implementing the policy of camp reform and increase.
【學(xué)位授予單位】：首都經(jīng)濟貿(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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本文編號：2002313