“營改增”對安徽省建筑業(yè)稅負(fù)影響分析
發(fā)布時間：2018-08-01 16:20
【摘要】：自2013年8月1日以來,交通運輸業(yè)及部分現(xiàn)代服務(wù)業(yè)領(lǐng)域已經(jīng)在全國范圍內(nèi)推開“營改增”試點,建筑業(yè)“營改增”雖然仍為實行,但隨著經(jīng)濟全球化的不斷發(fā)展以及我國經(jīng)濟體制的重大變化,建筑業(yè)改征增值稅已是大勢所趨。建筑業(yè)作為安徽省的支柱性產(chǎn)業(yè),這一稅制改革勢必會對安徽省建筑業(yè)的發(fā)展產(chǎn)生重大的影響。安徽省建筑業(yè)市場不規(guī)范,轉(zhuǎn)包掛靠現(xiàn)象較為普遍,項目管理水平較為低下,且資質(zhì)較高的企業(yè)少,盈利空間受限,“營改增”后稅負(fù)如何變化,政府與建筑企業(yè)如何應(yīng)對就顯得至關(guān)重要。本文基于建筑業(yè)“營改增”問題展開了一系列針對性的研究。首先列明了目前該領(lǐng)域的國內(nèi)外研究現(xiàn)狀以及相關(guān)理論基礎(chǔ),從增值稅與營業(yè)稅的征收范圍、計稅方法、征收管理等方面比較了這兩種稅制的差異性,在相關(guān)概述的基礎(chǔ)上,深入剖析了建筑業(yè)改征增值稅的優(yōu)勢及可行性,緊接著用統(tǒng)計數(shù)據(jù)分析了安徽省當(dāng)前建筑業(yè)發(fā)展現(xiàn)狀及稅收結(jié)構(gòu),然后從建安造價的角度出發(fā),對“價稅分離”進行調(diào)整,據(jù)此構(gòu)建了增值稅應(yīng)納稅額的測算模型,并結(jié)合安徽省建筑業(yè)現(xiàn)狀和稅收結(jié)構(gòu)選取了項目的樣本,應(yīng)用模型來測算“營改增”后安徽省建筑業(yè)企業(yè)稅負(fù)的變化,得出的結(jié)果是：由于進項業(yè)務(wù)價款占營業(yè)稅下建安造價的比例普遍較高(大于59.46%)及進項業(yè)務(wù)平均稅率較高,七個樣本項目“營改增”后應(yīng)納稅額與建安造價均降低。由此可見,“營改增”后,安徽省建筑業(yè)稅負(fù)將略有下降。其次,在模型測算的基礎(chǔ)上,本文結(jié)合安徽省建筑業(yè)的實際情況,通過具體數(shù)據(jù)的顯示,從理論和實際結(jié)合研究“營改增”影響其實際稅負(fù)變化的現(xiàn)實因素。結(jié)論是,由于人工成本及部分地方材料、甲供材和現(xiàn)存資產(chǎn)抵扣困難導(dǎo)致的進項稅額實際可抵扣比例低是影響安徽建筑業(yè)“營改增”稅負(fù)變化的最主要的現(xiàn)實因素,且建筑企業(yè)的稅負(fù)與實際可抵扣的進項稅額之間存在敏感的負(fù)相關(guān)關(guān)系,臨界值為51.9%。最后,分別從政府和企業(yè)的角度,針對安徽建筑業(yè)“營改增”提出針對性的對策和建議。
[Abstract]:Since August 1, 2013, the transportation industry and some modern service sectors have launched nationwide pilot projects of "camp transformation and increase", although the construction industry has continued to implement the "camp change increase", However, with the continuous development of economic globalization and the great changes of China's economic system, it is a general trend for the construction industry to levy value-added tax. As a pillar industry in Anhui Province, the reform of the tax system is bound to have a great impact on the development of the construction industry in Anhui Province. The construction market in Anhui Province is not standardized, the phenomenon of subcontracting is relatively common, the level of project management is relatively low, and the enterprises with higher qualifications have less profit space, so how to change the tax burden after "business reform and increase". How the government and construction companies deal with it is crucial. Based on the construction industry, a series of targeted research has been carried out. First of all, it lists the current domestic and foreign research situation and related theoretical basis in this field, compares the differences of the two tax systems from the scope of value-added tax and business tax collection, tax calculation method, collection management and so on, on the basis of the relevant overview. This paper deeply analyzes the advantages and feasibility of the construction industry changing to value added tax, and then analyzes the current situation and tax structure of construction industry in Anhui Province with statistical data, and then adjusts the separation of price and tax from the angle of Jian'an cost. Based on this, the model of calculating the tax payable of VAT is constructed, and the project sample is selected according to the current situation and tax structure of construction industry in Anhui Province. The model is used to measure the changes of tax burden of construction enterprises in Anhui Province after "Business Reform and increase". The results are as follows: due to the high proportion of the input business price to the construction cost under the business tax (more than 59.46%) and the higher average tax rate of the entry business, the tax payable and the construction cost of the seven sample items are reduced. This shows, "camp change increases", Anhui Province construction industry tax burden will be slightly reduced. Secondly, on the basis of the model calculation, this paper combines the actual situation of Anhui construction industry, through the display of specific data, from the theory and practice to study the actual tax burden of the "business reform and increase" of the real factors. The conclusion is that due to the labor cost and some local materials, the low ratio of the actual deductible ratio of the input tax due to the difficulties of supplying materials and existing assets is the most important realistic factor that affects the change of the tax burden of Anhui construction industry. Moreover, there is a sensitive negative correlation between the tax burden of construction enterprises and the actual deductible income tax. The critical value is 51.9%. Finally, from the angle of government and enterprise, this paper puts forward some countermeasures and suggestions for Anhui construction industry.
【學(xué)位授予單位】：安徽建筑大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F812.42;F426.92;F406.7
，
本文編號：2158147
[Abstract]:Since August 1, 2013, the transportation industry and some modern service sectors have launched nationwide pilot projects of "camp transformation and increase", although the construction industry has continued to implement the "camp change increase", However, with the continuous development of economic globalization and the great changes of China's economic system, it is a general trend for the construction industry to levy value-added tax. As a pillar industry in Anhui Province, the reform of the tax system is bound to have a great impact on the development of the construction industry in Anhui Province. The construction market in Anhui Province is not standardized, the phenomenon of subcontracting is relatively common, the level of project management is relatively low, and the enterprises with higher qualifications have less profit space, so how to change the tax burden after "business reform and increase". How the government and construction companies deal with it is crucial. Based on the construction industry, a series of targeted research has been carried out. First of all, it lists the current domestic and foreign research situation and related theoretical basis in this field, compares the differences of the two tax systems from the scope of value-added tax and business tax collection, tax calculation method, collection management and so on, on the basis of the relevant overview. This paper deeply analyzes the advantages and feasibility of the construction industry changing to value added tax, and then analyzes the current situation and tax structure of construction industry in Anhui Province with statistical data, and then adjusts the separation of price and tax from the angle of Jian'an cost. Based on this, the model of calculating the tax payable of VAT is constructed, and the project sample is selected according to the current situation and tax structure of construction industry in Anhui Province. The model is used to measure the changes of tax burden of construction enterprises in Anhui Province after "Business Reform and increase". The results are as follows: due to the high proportion of the input business price to the construction cost under the business tax (more than 59.46%) and the higher average tax rate of the entry business, the tax payable and the construction cost of the seven sample items are reduced. This shows, "camp change increases", Anhui Province construction industry tax burden will be slightly reduced. Secondly, on the basis of the model calculation, this paper combines the actual situation of Anhui construction industry, through the display of specific data, from the theory and practice to study the actual tax burden of the "business reform and increase" of the real factors. The conclusion is that due to the labor cost and some local materials, the low ratio of the actual deductible ratio of the input tax due to the difficulties of supplying materials and existing assets is the most important realistic factor that affects the change of the tax burden of Anhui construction industry. Moreover, there is a sensitive negative correlation between the tax burden of construction enterprises and the actual deductible income tax. The critical value is 51.9%. Finally, from the angle of government and enterprise, this paper puts forward some countermeasures and suggestions for Anhui construction industry.
【學(xué)位授予單位】：安徽建筑大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F812.42;F426.92;F406.7
，
本文編號：2158147
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