“营改增”对企业财务的影响分析—以上海建工集团有限公司为例

论文总字数：26809字

摘 要

2011年11月我国财政部颁布“营改增”税改政策的部分行业与地区的试点方案。截止到2016年底，营业税正式退出历史舞台。建筑行业在我国国民经济比重增加，“营改增”可以健全我国增值税体系，同时消除长期以来的两税同行的漏洞，从而减轻建筑施工企业的负担。建筑行业为实施“营改增”的最后一个行业，该税改的目的是为了给建筑行业营造一个健康的发展环境。在“营改增”之后，建筑行业资金利用有所优化，在资源的合理配置方面也有所进步，这有利于提高建筑企业的核心竞争力，同时由于建筑行业的经营规模大、涉及面广、经营方式多元化的特征，“营改增”对建筑行业的影响是最大的。

本文对“营改增”发展历程的建筑行业发展现状进行分析，首先表明建筑业在我国国民经济中占据重要地位。建筑行业的变动必然会影响到整体的国民市场经济，为了更好地分析“营改增”对大型建筑企业造成的影响，本文结合国内研究成果运用文献分析法，首先基于理论基础对建筑行业进行分析，在讨论该税制改革政策在我国建筑行业发展大背景下进行实施所产生的相关影响之余，继而用具体的案例依据所研究企业的企业年度报告来进行分析。在理论基础分析阶段，具体分析了“营改增”对建筑行业的税负变动、会计核算、财税管理等方面的影响。在理论分析基础上，以上海建工集团为案例进行具体分析，根据样本企业2015-2017年的财务报表，分别对企业“营改增”后的税负、财务报表、财务指标、财税管理这四个主要方面进行分析，定性与定量分析法相结合。

最后，就建筑行业如何应对“营改增”政策，结合对案例企业的具体分析以及文中的理论分析部分，提出了有关于企业内部和外部的对策建议，对企业进行税制改革有一定的指导作用，以此来促进建筑行业的长期可持续健康发展。

关键词：营改增；建筑业；税负；会计核算；财务分析

Analysis on The Impact of Replacing Business Tax with Value-added Tax on Corporate Finance:in Shanghai construction group for example

Abstract

In November 2011, the ministry of finance of China promulgated the pilot program of "replacing business tax with value-added tax" tax reform policy for some industries and regions. By the end of 2016, the business tax officially retired from the stage of history. As the proportion of the construction industry in China"s national economy increases, "replacing the business tax with a value-added tax" can improve China"s value-added tax system, and at the same time eliminate the long-standing loopholes between the two tax counterparts, thus reducing the burden on construction enterprises. The construction industry is the last industry to implement the "replacement of business tax with value-added tax". The purpose of this tax reform is to create a healthy development environment for the construction industry. After "change" camp, capital construction industry use is optimized, the rational allocation of resources has also improved, which is beneficial to improve the core competitiveness of construction enterprise, at the same time, because of the large scale of the construction industry is broad, diversified mode of operation, the characteristics of the "camp" to the influence of the construction industry is the biggest of all.

This paper analyzes the development status of the construction industry during the process of "replacing business tax with value-added tax". Firstly, it shows that the construction industry occupies an important position in China"s national economy. Changes in the construction industry will inevitably affect the whole national market economy, in order to better analyze "camp" to the impact of large construction enterprises, combining with the domestic research literature analysis method, first of all, based on the theoretical basis for analysis of the construction industry, discussing the tax reform policies in the context of the construction industry development of our country to implement the relevant effects, which in turn with specific case study based on the enterprise"s annual report for analysis. In the stage of theoretical basis analysis, the impacts of replacing the business tax with a value-added tax on the tax burden change, accounting and fiscal and tax management of the construction industry are analyzed in detail. On the basis of theoretical analysis, this paper takes Shanghai construction engineering group as the case for specific analysis. Based on the financial statements of the sample enterprises from 2015 to 2017, this paper respectively analyzes the tax burden, financial statements, financial indicators and fiscal and tax management after the "business tax to VAT" reform, and combines qualitative and quantitative analysis methods.

Finally, the construction industry how to deal with "camp to add" policy, combined with the specific analysis of the case enterprise, and the theory analysis part, puts forward the countermeasures and Suggestions on internal and external, tax system reform of the enterprise has a certain guiding role, in order to promote long-term sustainable and healthy development of the construction industry.

Keywords: Replacing the business tax with a value-added tax; The construction industr; Tax burden; Accounting;Financial analysis

目 录

摘 要 I

Abstract II

第一章 绪 论 3

1.1 研究背景 3

1.2 研究目的 3

1.3 研究思路及方法 3

1.4 论文框架 4

第二章 文献综述及概念界定 6

2.1 文献综述 6

2.1.1 探讨“营改增”对企业财务影响 6

2.1.2 对建筑行业实施“营改增”提出假设 6

2.1.3 “营改增”政策下的建筑行业 6

2.1.4 建筑行业的对策研究 7

2.1.5 本文探讨的问题 7

2.2 营改增的相关概念 8

2.2.1 营业税和增值税的概念 8

2.2.2“营改增”的概念 8

2.3 营改增的实施 8

第三章 营改增对建筑行业的影响 10

3.1 税负影响 10

3.2 会计核算 10

3.2.1 账务处理复杂 10

3.2.2 成本的变化 11

3.2.3 财务报表的变化 11

3.3 财税管理 11

第四章 案例分析 13

4.1 企业营改增对税负影响 13

4.1.1 上海建工集团基本状况 13

4.1.2 营改增对税负影响 13

4.2 企业营改增后对财务报表的影响 15

4.2.1 企业资产负债表 15

4.2.2 企业现金流量表 15

4.2.3 企业利润表 17

4.2.4 企业账务处理的影响 18

4.3 企业财务指标分析 18

4.3.1 ROE 18

4.3.2 CPR 19

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