本文選題：建筑業(yè) + 增值稅　； 參考：《東北財經大學》2013年碩士論文

【摘要】：本文共分四個部分對所要研究問題進行論述,通過系統(tǒng)分析營業(yè)稅改征增值稅對建筑業(yè)產生的影響,為我國下一步將建筑業(yè)納入營業(yè)稅改征增值稅的試點范圍提供理論上的支持與預測,同時對具體試點方案的制定提出前瞻性建議,以期我國增值稅改革工作在新的試點行業(yè)順利推進,并促進建筑業(yè)在新的稅制環(huán)境中持續(xù)健康發(fā)展。下面對各部分的內容作簡要說明。 第一部分：導論 在導論部分,從研究背景及選題意義,研究現狀綜述、研究內容及方法三個方面對文章進行了概述,同時指出了本文的創(chuàng)新點與不足之處。 隨著我國稅制改革的不斷深入,將建筑業(yè)納入營業(yè)稅改征增值稅已勢在必行。稅制環(huán)境的巨大變化將會對建筑行業(yè)未來發(fā)展產生巨大而深遠的影響。通過分析這些可能的影響,為下一步制定具體的試點方案提供理論支持,這不僅關系到建筑業(yè)未來發(fā)展也關系到增值稅改革能否順利推進。 第二部分：建筑業(yè)營業(yè)稅改征增值稅的必要性分析 首先,明確了建筑業(yè)在國民經濟中的重要地位與作用。建筑業(yè)在國民經濟中的重要地位主要體現在行業(yè)產值在國內生產總值中占有較大比重。建筑業(yè)在國民經濟中的重要作用主要有：基礎性作用；協同帶動作用；吸納就業(yè)、轉移農村剩余勞動力作用。 其次,分析了我國對建筑業(yè)征收營業(yè)稅存在的問題。第一,不利于行業(yè)的可持續(xù)發(fā)展。主要分析了建筑業(yè)重復征稅問題的現象及其產生的不利影響。第二,不利于稅收征管及稅制結構的完善。對建筑業(yè)征收營業(yè)稅一方面導致稅收征管效率低下、稅款流失問題嚴重；另一方面中斷了增值稅進項抵扣鏈條,不利于我國流轉稅制結構的完善。 第三部分：營業(yè)稅改征增值稅對建筑業(yè)的影響分析 首先,分析對建筑業(yè)經營成果與現金流的影響。這部分主要從收入、成本、利潤水平、現金流四個方面進行了比較分析,并得出結論：改革將減少建筑企業(yè)的營業(yè)收入與成本,而利潤變動則要取決于企業(yè)可抵扣進項稅額成本在總收入中所占比重的大小,另外建筑企業(yè)在改革后將面臨巨大的現金流壓力。 其次,分析對建筑業(yè)稅收負擔水平的影響。在基本假設的前提下進行理論測算并得出結論：改革對稅負水平的影響,取決于可抵扣進項稅額成本占總收入的比例,并通過具體數字說明了現實情況——改革將使部分建筑企業(yè)稅負水平上升,說明理論與實際存在的差異。在這一部分的結尾從內、外兩個角度分析了理論測算與實際情況存在差異的原因。 再次,分析對建筑業(yè)生產經營方式的影響。建筑業(yè)改征增值稅一方面能夠從根本上杜絕建筑工程轉包現象的出現,另一方面能夠實現建筑企業(yè)經營運作方式的規(guī)范化。 接下來,分析對建筑業(yè)管理水平的影響。營業(yè)稅改征增值稅有利于提高建筑企業(yè)的財務管理水平、物資采購與管理水平以及分支機構管理水平。 最后,分析對建筑業(yè)發(fā)展方式的影響。營業(yè)稅改征增值稅提供的稅收激勵機制,一方面有利于實現行業(yè)結構的優(yōu)化整合,另一方面有利于提高行業(yè)集約化程度,進而促進建筑業(yè)發(fā)展方式的轉變。 第四部分：對建筑業(yè)實行營業(yè)稅改征增值稅的建議 在這一部分主要針對稅制要素設計和政策制定方面提出建議,同時提出了其他配套措施建議。 首先,對稅制要素設計和政策制定方面提出改革建議。第一,對建筑業(yè)增值稅納稅人進行了界定與分類；第二,確定了建筑業(yè)增值稅納稅義務發(fā)生時間；第三,確定了建筑業(yè)增值稅納稅地點；第四,明確了建筑業(yè)增值稅進項抵扣若干問題；第五,提出了對過渡性稅收優(yōu)惠政策的建議；第六,提出了對轉移支付政策的建議。 其次,對相關配套措施的建議。第一,對加強稅收征收管理提出建議；第二,建議調整建筑工程造價標準與預決算報價體系。
[Abstract]:This paper is divided into four parts to discuss the problems to be studied. Through the systematic analysis of the effect of VAT on the construction industry, it provides theoretical support and prediction for the next step of bringing the construction industry into the pilot scope of VAT. The reform of VAT in China is promoted smoothly in the new pilot industry, and the construction industry will continue to develop healthfully in the new tax environment. The following is a brief account of the contents of each part.
Part one: Introduction
In the introduction part, the article is summarized from three aspects: the research background and significance of the topic, the summary of the research status, the content and methods of the research, and points out the innovation and shortcomings of this article.
With the deepening of the reform of the tax system in China, it is imperative to bring the construction industry into the VAT. The great changes in the tax environment will have a great and far-reaching impact on the future development of the construction industry. It is not only related to the analysis of these possible impacts, but also the theoretical support for the formulation of specific pilot programs for the next step. The future development of construction industry is also related to whether the VAT reform can advance smoothly.
The second part: the necessity analysis of building business tax reform VAT.
First, the important position and function of the construction industry in the national economy is clarified. The important position of the construction industry in the national economy is mainly reflected in the large proportion of the industrial output value in the gross domestic product. The important role of the construction industry in the national economy is the basic role, the synergistic driving effect, the absorption of employment and the transfer of the countryside. The role of the surplus labor force.
Secondly, it analyzes the existing problems of the business tax on the construction industry in China. First, it is not conducive to the sustainable development of the industry. It mainly analyzes the phenomenon of repeated taxation in the construction industry and its adverse effects. Second, it is not conducive to the tax collection and management and the improvement of the tax structure. The problem of tax loss is serious. On the other hand, it breaks the chain of value-added tax deduction, which is not conducive to the perfection of our tax structure.
The third part: analysis of the impact of business tax to VAT on the construction industry.
First, we analyze the impact of the construction business and cash flow, this part mainly from the income, cost, profit level, cash flow four aspects of the comparative analysis, and come to the conclusion that the reform will reduce the business income and cost of construction enterprises, and the profit change is decided by the enterprise can deduct the income tax cost in the total income. In addition, the construction enterprises will face enormous pressure of cash flow after the reform.
Secondly, the influence of the tax burden level on the construction industry is analyzed. The theoretical calculation is carried out on the premise of the basic hypothesis and the conclusion is drawn that the influence of the reform on the tax burden depends on the proportion of the deductible income tax cost to the total income and the actual situation through the concrete figures - the reform will make the tax burden level of some construction enterprises on the level. The difference between theory and practice is explained. At the end of this part, the reasons for the discrepancy between theoretical calculation and actual situation are analyzed from two angles, internal and external.
Thirdly, the analysis of the impact on the production and operation mode of the construction industry. On the one hand, the VAT can fundamentally eliminate the phenomenon of the Construction Subcontract, on the other hand, it can realize the standardization of the operation mode of the construction enterprises.
Next, the impact of the management level of the construction industry is analyzed. The VAT is beneficial to the improvement of the level of the financial management, the level of material purchase and management and the management level of the branch.
Finally, the analysis of the impact on the development mode of the construction industry. The tax incentive mechanism provided by the VAT is beneficial to the optimization and integration of the industry structure, on the other hand, to improve the degree of intensive industry, and to promote the transformation of the development mode of the construction industry.
The fourth part: suggestions on the implementation of value-added tax on business tax in the construction industry.
In this part, we mainly put forward suggestions on tax element design and policy formulation, and put forward other supporting measures.
First, we put forward the reform suggestions on the design and policy making of the tax system. First, we define and classify the value-added tax payers of the construction industry; second, determine the time of the building industry VAT tax obligation; third, determine the location of the construction industry VAT tax; fourth, clear some questions on the entry deduction of the construction industry VAT. Fifth, put forward suggestions on transitional tax preferential policies; sixth, put forward suggestions on transfer payment policy.
Secondly, suggestions on relevant supporting measures. First, suggestions on strengthening tax collection and management are put forward; second, it is suggested to adjust the construction cost standard and the pre final accounting system.
【學位授予單位】：東北財經大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.42;F426.92

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本文編號：2096055