本文選題：施工企業(yè)　切入點：增值稅　出處：《石家莊鐵道大學(xué)》2015年碩士論文

【摘要】：營業(yè)稅改增值稅是中共中央在“十二五”規(guī)劃中提出的一個推進增值稅擴圍,修復(fù)被割裂19年之久的增值稅鏈條的一項重要稅制改革項目,是實施結(jié)構(gòu)性減稅的重要內(nèi)容。本文主要對實施營業(yè)稅改增值稅的目的和意義進行介紹,并對施工企業(yè)實施營業(yè)稅改增值稅的動因和基礎(chǔ)進行闡述,重點針對施工企業(yè)實施營業(yè)稅改增值稅后的稅負變化,收入核算、稅金核算、成本核算等會計核算變化及對施工企業(yè)戰(zhàn)略決策的影響進行分析研究。在此基礎(chǔ)上,提出了施工企業(yè)不能只顧眼前利益,應(yīng)從長遠發(fā)展的角度正視稅制改革為企業(yè)帶來的機遇和效益,站在戰(zhàn)略的高度為企業(yè)發(fā)展制定切實可行的對策。
[Abstract]:Business tax reform is an important tax reform project proposed by the CPC Central Committee in the 12th Five-Year Plan to promote the expansion of value-added tax and to repair the chain of value-added tax that has been severed for 19 years. This paper mainly introduces the purpose and significance of implementing business tax reform to value-added tax, and expounds the motivation and foundation of business tax reform and value-added tax reform in construction enterprises. This paper focuses on the changes in tax burden, income accounting, tax accounting, cost accounting and their influence on the strategic decision of construction enterprises after the implementation of business tax reform and value-added tax reform in construction enterprises. It is pointed out that construction enterprises should not only pay attention to immediate interests, but also face up to the opportunities and benefits brought by the tax system reform from the perspective of long-term development, and work out feasible countermeasures for the development of enterprises from a strategic perspective.
【學(xué)位授予單位】：石家莊鐵道大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F812.42;F426.92

【引證文獻】

相關(guān)期刊論文 前1條

1 周小伍;劉麗華;;營業(yè)稅改增值稅對高速公路工程造價的影響程度分析[J];公路;2017年07期

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本文編號：1656998