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论文编号：	6811
作者编号：	2120123084
上传时间：	2014/12/6 21:23:48
中文题目：	“营改增”对建安企业财务的影响及对策分析—以A建安公司为例
英文题目：	The influence of changing from Business Tax to VAT on the finance of construction enterprise and responding countermeasure analysis--A case of construction company A
指导老师：	王全喜
中文关键字：	营改增；建筑安装企业；应对措施
英文关键字：	VAT Replacing Business Tax; Construction Industry; Response Measures
中文摘要：	随着营业税改征增值税工作的步步推进，建筑安装业营业税改征增值税变得迫在眉睫，增值税对建安企业的影响变的愈加明显，从而使建安企业不得不对这个政策加以重视，并对该政策进行深入的了解和分析，相应调整公司内部的核算方法和工作模式，从而更好的适用社会主义市场经济的发展。 本文在进行文献研究与案例分析的基础上，结合对已经“营改增”试点企业的分析得出建安企业“营改增”的必要性以及可能遇到的诸多问题。“营改增”作为一次重大的税制改革，带来的积极促进作用是有目共睹的。但是“营改增”初期，由于每个企业的特殊性，可能会带来一部分税负的暂时增加，但长远的看，这次税制改革对于建筑企业是有利的，解决了困扰多年的重复征税问题，抵扣链条被彻底打通，为企业未来更好的发展奠定基础。 本文首先从营业税、增值税的相关理论入手，简要陈述了两税并存的现状及其弊端，从而引出了营业税改征增值税的必要性。随后通过逻辑公式分析测算了“营改增”后理论税负的差异及原因，测算并分析检验了理论税负平衡点。其次，选取了A建安公司最近几年来完工或者接近完工状态的10个有代表性的项目作为样本，并对这10个项目的收入、成本等情况进行分析测算，测算结果显示“营改增”初期A建安公司税负将大幅增加，企业收入、毛利以及资产都将有不同程度的下降，现金流也会变得紧张，财务工作量增加、难度增大。针对以上分析，对A建安企业提出了相应的改进措施及建议。最后总结全文，分析研究中的不足之处，对未来建安企业“营改增”工作进行展望。
英文摘要：	With the gradual implementation of changing from business tax to VAT,This form of taxation requires immediate attention in architecture field. VAT will impose a more and more evident impact on construction enterprise, forcing it to attach growing importance as well as analyze in detail this policy and adjust the internal calculation together with the working mode of the enterprise for the purpose of better fitting the development of socialist marketing economy. This paper includes massive literature reviews and case analysis,combining the completed analysis of enterprises on changing from business tax to VAT and concluding the necessity for construction enterprise to adopt this form of taxation besides various problems that are likely to encounter. As a major taxation reform, changing from business tax to VAT brings along visible stimulus and propelling force. however, at the primary stage, it will probably see temporary increase in taxation due to the peculiarity of each enterprise. But in the long term, the taxation reform promises benefits for construction enterprise. The reasons are that taxation reform solves the problem of repeated taxation that has been smothering the construction enterprise for a long time; in addition, the thorough opening up of credit chains will lay a solid foundation for enterprise to achieve better prosperity. This paper proceeds with the theories of business tax and VAT, briefly stating the current coexistance of these two taxations and its deficiency so as to lead to the necessity of changing from business tax to VAT. Subsequently, logic formulas are adopted to analyze the differences and its reasons of the theoretical tax burden generated by changing from business tax to VAT, calculate and analytically inspect the balance point of the theoretical tax burden. Furthermore, about ten representative completed or nearly completed projects from construction enterprise A are selected as the samples, after analytically calculating the income, cost and other factors of these ten projects a result is reached indicating that the tax burden of construction enterprise A will dramatically enhance at the beginning of tax reform while the income, gross income and total assets of the enterprise will witness decrease of different scales with its cash flow becoming tightened. Moreover, financial workload of the enterprise will increase with heightened difficulty. This paper proposes coordinating improvement and advice based on above analysis. Finally, a conclusion is reached, deficiency of the research is analyzed and the prospect of carrying out tax reform in construction enterprise in upcoming days is posed.
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