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论文编号：	8020
作者编号：	2120132894
上传时间：	2015/12/10 12:36:02
中文题目：	“营改增”对建筑企业影响研究——以A建工集团为例
英文题目：	Impacts of “Replacing Business Tax with Value-added Tax” upon Construction Enterprises-take construction group A as an example
指导老师：	刘志远
中文关键字：	建筑业；营改增；税负；行业发展
英文关键字：	Architecture； Replacing Business Tax with Value-added Tax； Tax Burden； Tax Revenues； Industry Development
中文摘要：	我国目前正处于前期经济政策消化期、产业结构转型升级期等多种因素叠加时期。税收制度必须适应经济社会的新常态，原先的税制以不适应新形势的需要，税制改革逐渐被提上日程，也成为大势所趋。自2012年起，我国的“营改增”从单纯的理论研究阶段进入逐步实践推广阶段，并由试点城市到全国范围内逐步全面推广运行。截止到目前，“营改增”的行业范围已经覆盖全国交通运输业和部分现代服务业、铁路运输业和邮政业以及电信业等。同时，随着社会经济的持续发展，建筑业作为影响国计民生的重要行业，对其进行“营改增”也被提上日程。我国现行税制体系中，最为重要的两个流转税税种就是增值税和营业税，二者分立并行已历时多年。当前,除建筑业之外的第二产业已全部被纳入增值税的征税范围,而第三产业中的大部分行业仍然课征营业税。两种税制并存在造成了存在重复征税、税负不公的情况，不利于企业提升国际竞争力，“营改增”的执行对建筑企业来说是十分必要，乃至必须的。本文首先介绍了营业税、增值税的基本概念及政策，介绍了“营改增”的含义，实施的原因，以及已完成“营改增”改革的行业的适用税率。然后结合我国建筑行业的特点，结合前期其他行业营改增的重要经验，分析了改革可能会对建筑企业产生的积极影响和消极影响。为了便于对建筑业“营改增”对税收经济及企业税负产生的影响有直观的认识，并通过具体的经济数据对前文的预见进行检测。本文选取了江西省A建工集团的相关数据作为研究样本，对改革后的企业税负、营业收入及相关财务指标进行测算。为了避免测算结果所显示的不利影响，本文进一步提出了建筑企业在“营改增”过程中可以采取的预案。
英文摘要：	At present, China is in an early stage of absorbing economic policies and an overlaid period of industrial structure transformation/upgrading. Tax system must adapt to new normal economy and society. Tax reform is gradually put on the agenda and become inevitable, because original tax system can’t adapt to needs of the new situation. Since 2012, pure theoretical research about “replacing business tax with value-added tax” has been progressively put into practices and completely publicized all over China. Up till now, “replacing business tax with value-added tax” has covered in national transport, some modern services, railway transport, postal services and telecommunications of China. With constant development of society and economy, architecture, as an important industry impacting national economy and people’s livelihood, has been put on the agenda of “replacing business tax with value-added tax”. In existing tax system of China, value-added tax and business tax are the most important two categories of commodity turnover tax which have been managed separately for years. At present, all secondary industries except for architecture have been incorporated into the taxation of value-added tax. However, business tax is still levied in most tertiary industries. Coexistence of both taxes increase difficulties of taxation. As a result, there are problems like repeated taxation and unfair tax burden, which are unfavorable for enhancing international competitiveness. Hence, it is quite necessary to “replace business tax with value-added tax”. In this paper, an introduction is firstly made to basic theories of business tax and value-added tax. Meaning of “replacing business tax with value-added tax”, reasons of replacement, principles that must be abided by during replacement and applicable tax rate of industries where business tax has been replaced by value-added tax are described. Next, feasibility for taking next step to “replace business tax with value-added tax” in architecture is analyzed according to characteristics of Chinese architecture and earlier important experiences of replacing business tax with value-added tax in other industries. Meanwhile, possible positive and negative impacts of the reform on construction enterprises are analyzed. To intuitively understand impacts of “replacing business tax with value-added tax” in architecture upon taxation, economy and corporate tax burdens and to test above predictions based on concrete economic data, related data about A Construction Group of Jiangxi Province are examined to measure corporate tax burdens and revenues after reform. To avoid adverse impacts of measurements, measures that may be taken by construction enterprises in the process of “replacing business tax with value-added tax” are further put forward in this paper.
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