本文選題：“營改增”　切入點(diǎn)：建筑公司　出處：《青島科技大學(xué)》2017年碩士論文

【摘要】：“營改增”作為中國一項(xiàng)重大的財(cái)稅政策,在“新常態(tài)”經(jīng)濟(jì)環(huán)境下對(duì)深化我國供給側(cè)結(jié)構(gòu)性改革具有重要意義;建筑業(yè)是關(guān)乎國計(jì)民生的支柱型產(chǎn)業(yè),在國民經(jīng)濟(jì)中占有舉足輕重的地位。因此,建筑業(yè)實(shí)施“營改增”是社會(huì)主義市場經(jīng)濟(jì)發(fā)展的必然趨勢(shì)。2016年5月1日,建筑業(yè)作為最后一批營業(yè)稅改增值稅的試點(diǎn)行業(yè),進(jìn)入稅改歷程。由于行業(yè)自身的特殊性,相對(duì)于之前的試點(diǎn)工作而言,具有更高的挑戰(zhàn)性,稅改效果需要進(jìn)一步探討。因此,本文以A建筑公司作為此次建筑業(yè)“營改增”的研究對(duì)象,深入分析稅改帶來的影響,進(jìn)而提出相應(yīng)的措施。首先,本文在查閱國內(nèi)外參考資料的基礎(chǔ)上,以營業(yè)稅和增值稅的計(jì)稅原理作為理論基礎(chǔ),并結(jié)合建筑業(yè)的行業(yè)現(xiàn)狀闡述建筑業(yè)實(shí)行“營改增”的意義;其次,選取大型建筑企業(yè)——A建筑公司作為建筑業(yè)稅改的研究對(duì)象,采用理論分析和簡單計(jì)算的方法對(duì)公司財(cái)務(wù)和稅務(wù)兩大方面在“營改增”前后的變化展開分析。此外,本文還借助SPSS17.0軟件,對(duì)A建筑公司的資產(chǎn)負(fù)債、利潤、現(xiàn)金流量和稅負(fù)進(jìn)行實(shí)證研究,評(píng)估出“營改增”對(duì)公司的影響程度,并得出結(jié)論;最后,根據(jù)理論和實(shí)證分析的結(jié)果,提出相應(yīng)的建議幫助A建筑公司在“營改增”的環(huán)境下獲得更大的益處,為公司的發(fā)展創(chuàng)造更寬松的環(huán)境。
[Abstract]:As a major fiscal and taxation policy in China, "Business Reform and increase" is of great significance in deepening the supply-side structural reform in China under the "new normal" economic environment, and the construction industry is a pillar industry related to the national economy and the people's livelihood.It plays an important role in the national economy.Therefore, it is an inevitable trend for the development of socialist market economy to implement "business reform and increase" in the construction industry. On May 1, 2016, the construction industry, as the last batch of pilot industries of business tax and value-added tax, entered the course of tax reform.Because of the particularity of the industry itself, compared with the previous pilot work, it is more challenging, and the effect of tax reform needs to be further discussed.Therefore, this article takes A construction company as the research object of the construction industry, deeply analyzes the influence of tax reform, and then puts forward the corresponding measures.Firstly, on the basis of consulting reference materials at home and abroad, taking the tax principle of business tax and value-added tax as the theoretical basis, and combining the present situation of construction industry, this paper expounds the significance of implementing "business reform and increase" in construction industry.A large construction company is selected as the research object of the tax reform of construction industry. The changes of corporate finance and tax before and after the increase of management reform are analyzed by using theoretical analysis and simple calculation method.In addition, with the help of SPSS17.0 software, this paper makes an empirical study on the assets and liabilities, profits, cash flow and tax burden of A Construction Company, and evaluates the impact of "business transformation and increase" on the company, and draws a conclusion.According to the results of theoretical and empirical analysis, this paper puts forward corresponding suggestions to help A construction company to obtain greater benefits under the environment of "business transformation and increase", and to create a more relaxed environment for the development of the company.
【學(xué)位授予單位】：青島科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F426.92;F406.7

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