营改增对建筑企业的影响及对策研究

论文总字数：18241字

摘 要

营改增的改革由来已久，自2012年上海市开展营业税改征增值税试点工作以来，营改增的范围逐渐扩大，截止到2015年，交通运输业、部分现代服务业、邮政业、电信业等很多行业都已经纳入到了营改增的范畴之中。改革如火如荼，在接下来的一段时间内，营改增的范围还会继续扩大。

建筑业是我国国民经济的支柱性产业，将是营改增未来扩围的重要组成部分，对它进行“营改增”扩围，能够完善我国税制制度。对于建筑业自身而言，有助于消弭当下因为增值税和营业税共存所引起的重复征税问题，减轻企业税负，提升建筑企业在市场上的竞争力；

首先，本文以对例年来建筑行业企业的发展现状的分析，突出了建筑业在我国国民经济中的重要位置，回溯我国“营改增”的大事记，辨析了在调控宏观经济架构和转变经济发展方式的全局下，在深化财税体制改革的环境下，对建筑业进行全面的“营改增”扩围迫在眉睫，并对扩围的必要性和可行性进行了论证。其次，为了探析建筑企业营业税改征增值税后，带来了一些什么问题，对我国会发生什么样的影响，本文从建筑业的“营改增”改革对社会经济和行业管理两个方面的影响进行了分析。然后，为了读者对建筑业的财务能有直观的认识，本文选取了2015年的20家建筑业上市公司作为研究的样本，运用财务数据的分析计算，将研究的结果数据化，显得更加直观。并对建筑行业开展“营改增”后企业税务管理及其他的关于运作方式等方面的影响进行了论述。最后，本文结合建筑业施行“营改增”扩围中可能遇到的问题及相关难点，综合考虑建筑行业“营改增"扩围推迟的实际问题，针对性的提出了相应的对策和建议。建筑行业扩围的实施需要政府层面的政策支持，也要求企业自身的转型发展。

关键词：营改增；扩围；建筑业

Business tax paid VAT instead of expanding analysis

Abstract

Business tax change paid VAT reform has a long history, since the changes in Shanghai in 2012 to carry out the business tax paid VAT pilot work, the scope of business tax paid VAT instead gradually expand, by 2015, transportation, part of the modern service industry, the postal service, telecommunications and other many industries have been included in the business tax category of paid VAT. Reform in full swing, in the following a period of time, the business tax reform will continue to expand the scope of VAT.

Construction industry as a pillar industry of national economy in China, the business tax will be paid VAT instead in the future an important part of the circumference, and change "business tax paid VAT" to enlarge wai, to perfect the system of tax system in our country. Of construction industry itself also helps eliminate current caused by the value added tax and business tax coexist double taxation problem, reduce the tax burden on enterprises, the construction enterprise market competitiveness;

This paper based on the development situation, analysis of the current situation of construction industry in recent years highlight the construction industry in the leading position of the national economy and review the VAT reform and change "business tax paid VAT" catalogue, this paper analyzes the adjustment of macroeconomic structure and the transformation of the pattern of economic development in our country, under the big pattern of deepening the reform of the fiscal and taxation systems in our country environment and part of the industry "business tax change paid VAT", against the background of the construction of "business tax paid VAT" instead, expansion circumference was imminent and demonstrates the necessity and feasibility. In order to study the change in construction business tax levy VAT, what effect to our country and bring what kind of problem, this paper from construction "business tax change paid VAT reform of social economy and building industry management and building enterprise itself financial aspects are analyzed. In order to facilitate the construction have intuitive understanding of financial aspects, this article selects the 20 2015 construction enterprises listed companies as research samples, to use its financial data and the numerical results. "Business tax reform and the construction industry paid VAT" enterprise after the influence of the tax management and operation management are discussed. Finally, combining with the construction industry to implement "business tax paid VAT instead" expansion may encounter problems and difficulties, in consideration of construction "business tax paid VAT" instead of confining delay problems, and puts forward the corresponding countermeasure and the suggestion, expanding around the implementation of the construction industry needs both levels of government policy support, and asked for the transformation of the development of enterprise itself.

Keywords: Business tax paid VAT；Spread around；The construction industry

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1研究背景 1

1.2研究价值 1

1.3研究内容 1

1.4研究方法 2

第二章 文献综述 3

2.1关于营改增扩围的研究 3

2.1.1必要性的研究 3

2.1.2营改增扩围的影响研究 4

2.2国内研究综述 4

第三章 营改增相关概述 5

3.1营改增概述 5

3.2营改增扩围的必要性 5

3.3建筑行业扩围的可行性 6

第四章 建筑行业企业的扩围实证研究 7

4.1样本前提 7

4.2样本选取 7

4.3“营改增”改革对资产的影响 7

4.4“营改增”改革对税负的影响 7

4.5“营改增”改革对利润的影响 9

4.6总结 10

第五章 对建筑业营改增扩围的问题研究 11

5.1抵扣问题 11

5.2发票的收集、认证问题 11

第六章 建筑业营改增扩围的对策 12

6.1改革前应对新政策的准备 12

6.2在改革后后可能出现的问题的处理意见 12

6.2.1关于抵扣问题的解决方法 12

6.2.2关于发票认证、收集问题的建议 12

致 谢 13

参考文献（References） 14

第一章 绪 论

剩余内容已隐藏，请支付后下载全文，论文总字数：18241字