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论文编号：	8003
作者编号：	2120132888
上传时间：	2015/12/9 22:14:05
中文题目：	“营改增”对建筑企业税负影响及应对策略研究---以H公司为例
英文题目：	Research on the tax impact of Construction industry camp changed to increase——Illustration by H Co. Ltd
指导老师：	王全喜教授
中文关键字：	营改增；营业税；增值税；建筑企业；税负平衡点
英文关键字：	“BT to VAT” reform, Business tax（BT）, Value added tax（VAT）, Construction enterprises, Tax burden balance
中文摘要：	建筑企业实施“营改增”（即将缴纳营业税改为缴纳增值税）的改革，能够减轻现行营业税存在的重复征税现象，降低企业税收负担，促进建筑业发展，进而有利于我国经济从低迷中走出来，帮助深化我们国家经济的增长转型以及调结构的改革，属于我们国家经济不断增长过程中的内在诉求。从理论上讲，营改增能够减少重复征税，从而减轻企业税收负担。但具体到不同企业，其效果会有很大不同。对于营改增以后新建立的企业，由于增值税有进项税额抵扣销项税额的做法，新购进的机器设备、低值易耗品以及零部件、原材料等所带来的进项税额可以抵冲营业额形成的销项税额，避免了重复征税，也使增值税的应缴税额比原来缴纳的营业税税额小，从而享受到营改增带来的减税效果。而对于现存的老企业则不是这样，由于营改增以前购进的机器设备、低值易耗品乃至零部件、原材料等已经缴纳的增值税不能抵扣，使税收负担大大重于新企业，甚至重于营改增以前（因为增值税的税率高于营业税，在抵扣的情况下税负轻于营业税，不能抵扣则税负重于营业税），而成立时间长短不同的企业，税收负担的变化也是不同的。如何分析判断营改增给建筑企业带来的税负变化，采取哪些措施使企业平稳度过改革期，是政府和企业都十分关注的热点问题，也是本文研究的意义所在。本文从企业的角度，首先运用税收理论分析了营业税和增值税的不同效应，讲明了营改增的必要性；然后分析了H建筑公司实行营业税的现状，对其缴纳营业税的弊病及其税负进行分析；在此基础上，对H建筑公司实施营改增的方案进行分析和税负测算，发现营改增在改革初期加重企业税负的问题；最后，运用企业财务和税收知识，对H公司实施营改增中应采取的配套措施提出了建议。
英文摘要：	“BT to VAT” reform of Construction enterprises, can release double taxation caused by the preset business tax, reduce the corporate tax burden, promote the construction industry, and thus conducive to China's economy arise from the downturn and deepen the transformation of our country's economic growth and the reform of structural adjustment, also it is part of internal demand of our national economy in the process of growing. In theory, BT to VAT can reduce double taxation, so as to reduce the corporate tax burden. But to the different enterprises, the effect will be very different. After BT to VAT reform, the newly established enterprises, can enjoy the effect brought by the reform. Because according to VAT, the input tax can be deducted from the utput tax. The input tax of newly purchased equipment, consumables and spare parts, raw materials can be deducted from the output tax, so as to avoid double taxation, also makes the VAT tax payable less than the original payable business tax. As for the existing old enterprises is not the case, because the VAT of the equipment, consumables and even parts, raw materials purchased before the reform, etc. is not deductible, so that the tax burden of them is Heavier than the new enterprises, maybe even Heavier than before （because VAT rate is higher than the business tax rate, if the input tax is deductable, the tax burden of it is lighter than business tax, if not, Heavier）, while the time of enterprises establishment differs, the tax burden of them is different. How to analyze and judge the changes of tax burden brought by the “BT to VAT” reform of the construction companies, and which measures shoudle be adopt to enable enterprises to get through the reform period smoothly, is a Hot issue concerned by both the government and enterprises, is also the significance of this study lies. From the enterprise point of view, this paper firstly analyzed different effects of BT and VAT, and the necessity of the reform according to tax theory; then analyzed the current status, the disadvantages and tax burden of business tax of H company. Based on the analyzation, the paper analyzed the “BT to VAT” reform scheme and tax burden of H company, found that at the beginning of the reform, tax burden increased. Finally, the paper proposed recommendations to H company on How to the implement the reform according to a corporate finance and tax laws.
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