本文關(guān)鍵詞： “營改增” 建筑施工企業(yè) 財務影響　出處：《首都經(jīng)濟貿(mào)易大學》2017年碩士論文　論文類型：學位論文

【摘要】：我國在“十二五”規(guī)劃綱要中提出來的一項重要的財稅體制的改革就是取消營業(yè)稅改征增值稅制度(以下簡稱“營改增”),該改革是在增值稅制度轉(zhuǎn)型改革之后進行的又一次重大稅務制度方面的改革,也是我國新形勢下為了達到結(jié)構(gòu)性減稅目的的一項重要舉動。通過決議我們可以看出,這項改革的實質(zhì)目的是為了擴大征收增值稅的范圍,把原本應繳納營業(yè)稅的行業(yè)吸收進入到繳納增值稅的范圍。在2016年5月1日,我國確定了在全國范圍內(nèi)全面的推廣、實施“營改增”。自2012年1月1日該項制度第一次在上海開始試點直到現(xiàn)在,這一制度經(jīng)過五年多的時間,而且全面擴圍推開也已經(jīng)過去半年多了,其優(yōu)勢也逐步顯現(xiàn)出來。“營改增”優(yōu)化了稅制結(jié)構(gòu),消除了重復征稅,實現(xiàn)了“稅收中性”,從而為經(jīng)濟發(fā)展提供了更好的稅制環(huán)境,為納稅人減輕了更多的負擔,對促進建筑業(yè)的發(fā)展發(fā)揮了積極效應。本文以建筑業(yè)“營改增”為背景,選取建筑施工企業(yè)Z企業(yè)作為案例的研究對象。首先,以國內(nèi)有關(guān)“營改增”的文獻及研究成果為理論基礎(chǔ),分析建筑業(yè)實施“營改增”的利與弊。然后,通過Z企業(yè)的財務數(shù)據(jù),結(jié)合試點初期Z企業(yè)的實際情況,分析這次稅改給Z企業(yè)帶來的財務影響,包括資產(chǎn)、負債、收入、成本、稅負等。最后針對這些影響與變化提出相應的對策建議。本文試圖將Z企業(yè)的案例分析發(fā)現(xiàn)的影響與變化以及相應的對策建議延伸到同類型的建筑施工企業(yè),希望對同類型的建筑施工企業(yè)有借鑒意義與指導作用。
[Abstract]:An important reform of fiscal and taxation system put forward by our country in the outline of the 12th Five-Year Plan is to abolish the system of business tax and levy value-added tax (hereinafter referred to as "business reform and increase"), the reform is made after the reform of value-added tax system transformation. Another major reform of the tax system, It is also an important move in order to achieve the goal of structural tax reduction under the new situation in our country. Through the resolution, we can see that the substantive purpose of this reform is to expand the scope of levying value-added tax. Absorb the industries that should have paid business tax into the scope of VAT payment. In May 1st 2016, China established a comprehensive nationwide promotion, Since January 1st 2012, when the system was first piloted in Shanghai, it has been more than half a year since the system was introduced in Shanghai for more than five years, and it has been extended in an all-round way. Its advantages have gradually emerged. "Business reform and increase" has optimized the tax system structure, eliminated the repeated taxation, and realized the "tax neutrality", thus providing a better tax system environment for economic development and lessening more burdens for taxpayers. It has played a positive role in promoting the development of the construction industry. This paper takes the construction industry as the background, selects the construction enterprise Z as the case study object. Based on the domestic literature and research results, the advantages and disadvantages of the implementation of "business reform and increase" in construction industry are analyzed. Then, through the financial data of Z enterprise, combined with the actual situation of Z enterprise in the early stage of the pilot project, Analyzing the financial impact of the tax reform on enterprise Z, including assets, liabilities, revenues, costs, Finally, the paper puts forward corresponding countermeasures and suggestions for these effects and changes. This paper tries to extend the influence and change of Z enterprise case analysis and the corresponding countermeasures and suggestions to the same type of construction enterprises. Hope to the same type of construction enterprises reference significance and guidance.
【學位授予單位】：首都經(jīng)濟貿(mào)易大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F426.92;F406.7

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本文編號：1508134