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论文编号：	9239
作者编号：	2220130992
上传时间：	2017/6/13 16:56:18
中文题目：	“营改增”对建筑企业的影响研究----以青岛一建集团有限公司为例
英文题目：	Study on the influence of “Business tax reform VAT ”on Construction Enterprises---- Taking Qingdao No.1 Construction Group Co. Ltd. as an example
指导老师：	陈国欣
中文关键字：	“营改增”;青岛一建集团有限公司;影响;应对措施
英文关键字：	Business tax reform VAT , Qingdao No.1 Construction Group Co., Ltd, Influences,Countermeasures
中文摘要：	一直以来，我国执行营业税与增值税并行的税收政策，而这一政策却存在很多弊端，很难与我国经济发展相适应，所以税制改革的呼声越来越高。为此，2012年1月1日，上海市率先在交通运输业和部分现代服务业实行“营改增”试点，随着改革的不断深化，“营改增”逐渐在全国范围内实施。直到2016年 5 月 1日，我国的各个行业均全部完成了“营改增”，自此，营业税已经完全退出历史舞台。本论文以全面综述国内外相关研究成果为出发点，以增值税的相关理论为基础，从建筑业“营改增”的重要性、利弊分析，以及建筑业“营改增”后的问题等多个方面进行分析，有助于企业正确地认识到“营改增”给自身带来的影响，本论文以青岛一建集团有限公司为例，分析了“营改增”对本企业税负、会计核算、财务管理、纳税管理以及经营管理的影响。通过测算认为，“营改增”后青岛一建集团有限公司税负下降了，但同时企业利润额也减少了，并且对导致税负降低、利润额减少的原因进行了详细分析，“营改增”不仅使得建筑企业的会计核算变得更为复杂化，财务管理的重点发生改变，而且经营管理模式也发生显著变化，从而扩大了税收筹划的空间。最后，本论文结合建筑业在实施“营改增”改革过程中遇到的问题及难点，有针对性地提出了相应的对策和建议，并详细分析了建筑业联营项目“营改增”后应对措施的运用效果。建筑企业需根据自身情况加强管理，多部门联动，在努力控制税负的同时要保证企业利润最大化，尽早适应改征增值税后带来的影响，建筑行业“营改增”的实施既需要政府层面的政策支持，又要求企业自身与时俱进地转型发展。
英文摘要：	All along, China's implementation of the business tax and value-added tax parallel tax policy, and this policy has many drawbacks, it is difficult to adapt to the economic development of our country, so the voice of tax reform is getting higher and higher. To this end, in January 1, 2012, Shanghai took the lead in the transportation industry and part of the modern service industry, camp changed to increase pilot, with the deepening of reform, camp changed to increase gradually implemented nationwide. Until May 1, 2016, China's various industries have all completed the camp changed to increase, since then, the business tax has been completely out of the history stage. In this paper, a comprehensive review of relevant research results at home and abroad as a starting point, based on the related theories of business tax, value-added tax as the basis, analysis of the pros and cons from the construction industry "Business tax reform VAT (VAT)", analyzing the necessity and feasibility, and many aspects of construction industry "Business tax reform VAT (VAT) problems after analyzing, help for enterprises to correctly realize the effect of Business tax reform VAT (VAT)" to bring their own, the Qingdao Construction Group Co., Ltd. as an example, analyzes the influence of Business tax reform VAT (VAT) "on the corporate tax, accounting, financial management, tax administration and management. The estimates that the " Business tax reform VAT (VAT)" after the Qingdao Construction Group Co. Ltd. has declined, but at the same time, the amount of corporate profits is also reduced, and the reasons for the reduction in the tax burden, reduce the amount of profit is analyzed in detail, "Business tax reform VAT (VAT)" not only makes the construction enterprise accounting becomes more complicated. The focus of financial management and change management mode also changed significantly, thus expanding the space of tax planning. Finally, the problems and difficulties of the paper combining with the construction industry encountered in the implementation of the "Business tax reform VAT (VAT)" in the process of reform, put forward corresponding countermeasures and suggestions, and expounds the method of tax planning of construction enterprises. The construction enterprises should according to their own situation to strengthen management, multi sectoral linkage, while efforts to control the tax burden to ensure the maximum profit for the enterprise, to adapt to the impact of the VAT change brought by the implementation of the construction industry, "Business tax reform VAT (VAT)" requires both the government policy support, and keeping pace with the requirements of the enterprise's own transformation and development.
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