摘 要
“营改增”作为国家十二五规划中经济体制改革的一项重大举措，对调控国民经济和促进国家经济发展影响巨大。国家的税收政策关系到企业的切身利益，在一定程度上影响着企业战略规划的制定与实施，此次国家进行“营改增”税制改革，影响大，涉及面广，大到国企央企，小到个体工商户，可以说覆盖了各行业的方方面面。国家实施“营改增”税改方案的初衷是为了解决我国税收体制中存在的重复税收的弊端，从而从根本上降低企业的税负，引导和规范企业的经营活动，不断完善税制，创造更加合理、公平的竞争氛围，从而促使企业更加健康、持续地发展。但由于税改制度的不完善和建筑行业的特殊性反而使得建筑企业的税负出现了不降反增的情况。本文论述了国家实施“营改增”的背景与意义，并对“营改增”后建筑企业税负情况进行了分析。通过分析得出结论：实施“营改增”方案后，建筑企业税负有所增加。通过对增值税的计算原理阐述，运用公式推算，并结合作者的实地调查举例论证了实施“营改增”后建筑企业的税负将会增加这一论题，并据此分析得出实施“营改增”后建筑业税负增加的原因：1、建筑施工企业的现有资产无法抵扣进项税。2、税改的既定税率过高。3、建筑企业的成本结构中可抵扣的比例过低。4、建筑企业的部分成本支出难以获得进项税额抵扣。5、建筑企业普遍存在内部管理松散，制度不规范、落实不到位。针对上述造成税改后建筑行业税负增加的原因的深入分析，笔者提出了建筑企业应对“营改增”后税负增加的措施，从六个方面进行了阐述：1、增加硬件设备的投入，树立良好的现代化施工企业形象。2、加强职工业务能力培训，打造出一支高素质的人才队伍。3、非核心业务外包，增加企业效益。4、加强风险管理，将企业可能出现的经济风险降到最低。5、加强企业纳税规划，减轻企业的税负。6、制定、修改、完善企业内控制度，加强企业内部管理，降低企业税负。
关键词：营业税；增值税；建筑业；税负
Abstract
Business tax reform to levy Value-added Tax （VAT） as a Twelfth Five-Year Planperiod major tax reform policy, the economic development of the country and themacro-control has an important impact on the direction of the national economy. Itinvolves various economic units of social production, all walks of life in all aspects. Thepurpose of the national implementation of the tax reform program, in the presence ofrepeat business tax avoidance tax drawbacks, thereby reducing the tax burden onbusinesses fundamentally, guide and regulate business activities, and constantly improvethe tax system, to create a more reasonable and fair competitive atmosphere, therebyprompting enterprises to be more healthy and sustained development. But because the taxreform system is imperfect, the special nature of the construction industry, so thatconstruction companies had increased the tax burden is not reduced circumstances. Wediscusses the background and significance of the implementation of reforms, and thenanalyze the scope of the policy and the main content and changes in tax rates, etc., basedon estimates by the investigation and analysis of the construction after the implementationof the reform of corporate tax cases. By analyzing two conclusions: First, after theimplementation of reform programs, increase the tax burden caused by constructionenterprises because input tax is not enough, not too high operating margin business; second,to determine the gross profit margin of construction enterprises, and then calculate theconstruction business if you want to maintain the tax reform before and aftercomprehensive tax costs unchanged input tax rate threshold. If the cost of a comprehensiveVAT rate less than the critical value, the lower the cost of the integrated project of VATrates, tax increases will be more. After analysis by the difference between the two theories,the principle of VAT by calculating, using the formula, for example demonstrates theconstruction enterprises after the implementation of the reform will increase the tax burdenon this topic, and thus obtain the implementation of the tax reform and the constructionindustry reasons for the increase: Construction company's existing assets can't deduct inputtax, given the high rate of tax reform, the cost structure of construction enterprises in theproportion of low deductible and part of the costs of construction companies is difficult toobtain input tax deduction.
After in-depth analysis of the tax increase caused by tax reform and construction of theabove reasons, the author puts forward some measures to deal with construction companiesto increase the tax burden after the reform, were analyzed from five aspects: First,strengthen the hardware construction of enterprises, enhance corporate the overallcompetitiveness. Second, strengthen the training of the training, to create high-qualitypersonnel team .Third, outsourcing is not a core business, increase the efficiency ofenterprises. Fourth, strengthen risk management, the economic risks companies mayappear to a minimum. Fifth, strengthen tax planning, reduce the tax burden.
Keywords: Business tax; Value-added Tax; Construction; Tax
目 录
摘 要
ABSTRACT
第 1 章 绪论
1.1 研究背景
1.2 研究意义
1.3 国内外研究现状
1.3.1 国外研究现状
1.3.2 国内研究现状
1.4 研究方法及思路
1.4.1 调查法
1.4.2 测算法
1.4.3 分析法
1.4.4 研究思路
第 2 章“营改增”政策的实施范围与主要内容
2.1 “营改增”政策的实施范围及进程简述
2.2 “营改增”政策的主要内容及税率变化
2.2.1 营业税的主要内容
2.2.2 增值税的主要内容
2.2.3 “营改增”政策的主要内容及税率变化分析
第 3 章 “营改增”对建筑业税负影响情况分析
3.1 建筑业的概况
3.2 “营改增”对建筑业税负的影响情况
3.2.1 调查了解建筑业“营改增”后的税负变化情况
3.2.2 测算分析建筑业“营改增”后的税负增减变化情况
第 4 章 建筑业“营改增”后税负增加原因分析及应对措施
4.1 “营改增”后建筑企业税负增加的原因分析
4.1.1 建筑企业的现有设备及库存材料等资产无法抵扣进项税
4.1.2 税改的既定税率过高
4.1.3 建筑企业的成本结构中可用于抵扣的成本占比过低
4.1.4 建筑企业的部分成本支出难以获得进项税额抵扣
4.1.5 建筑企业内控制度不健全，管理不规范
4.2 建筑企业 “营改增”实施后应采取的应对措施
4.2.1 增加硬件设备的投入，提升企业核心竞争力
4.2.2 加强员工培训，提高员工素质
4.2.3 对非核心业务实行外包，增加企业效益
4.2.4 加强企业的风险管理，降低企业经营风险
4.2.5 加强企业纳税筹划，减轻企业的税负
4.2.6 完善企业内控制度，加强企业内部管理，降低企业税负
研究结论
参考文献
致 谢
