本文關(guān)鍵詞： 增值稅 建筑業(yè) 營業(yè)稅 稅負(fù)　出處：《湖南農(nóng)業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：目前我國的增值稅營業(yè)稅并存,從制度上人為地割裂了增值稅抵扣鏈條,造成稅負(fù)失衡。2012年1月1日,國家稅務(wù)總局發(fā)布110號《營業(yè)稅改征增值稅試點方案》在上海市交通運輸和部分現(xiàn)代服務(wù)業(yè)開展?fàn)I業(yè)稅改征增值稅試點。雖然,建筑業(yè)尚未納入試點范圍,但試點方案中明確了建筑企業(yè)適用11%的增值稅稅率,為建筑企業(yè)加入增值稅試點做了鋪墊。 本文采用理論與實證分析相結(jié)合的研究方法,以滬深兩市建筑企業(yè)上市公司2012年的財務(wù)報告為基礎(chǔ),分析了改征增值稅對建筑企業(yè)稅負(fù)的影響,測算了改征增值稅建筑企業(yè)的稅負(fù)指標(biāo)。將改稅前與改稅后建筑企業(yè)的稅負(fù)指標(biāo)進行比較分析,實證結(jié)果表明,稅改后建筑企業(yè)的流轉(zhuǎn)稅、所得稅、整體稅負(fù)都有所減輕。稅負(fù)減輕后,企業(yè)可用更多結(jié)余的資金來更新機械設(shè)備、優(yōu)化資產(chǎn)結(jié)構(gòu),提高企業(yè)的盈利能力和經(jīng)營效率,增強企業(yè)市場競爭能力,有利于建筑企業(yè)開展國際業(yè)務(wù),提升國際市場競爭力。最后,對建筑企業(yè)在稅改過程可能遇到的問題進行了分析并提出一些建議。
[Abstract]:At present, China's value-added tax business tax co-exist, from the system artificially cut off the value-added tax deduction chain, resulting in the imbalance of tax burden. January 1st 2012. The State Administration of Taxation has issued the "110 pilot Program for Business tax conversion to VAT Collection" in Shanghai and some modern service industries. Although the construction industry has not yet been included in the pilot scope. But in the pilot scheme, the construction enterprise applies 11% VAT tax rate, which paves the way for the construction enterprise to join the VAT pilot project. Based on the financial report of the listed companies in Shanghai and Shenzhen on 2012, this paper analyzes the impact of VAT on the tax burden of construction enterprises. The tax burden index of the construction enterprise is calculated and compared with the tax burden index of the construction enterprise before and after the tax reform. The empirical results show that the turnover tax and income tax of the construction enterprise after the tax reform. After the overall tax burden has been reduced, enterprises can use more surplus funds to update machinery and equipment, optimize the structure of assets, improve the profitability and operational efficiency of enterprises, and enhance the competitiveness of enterprises in the market. It is advantageous for construction enterprises to carry out international business and enhance the competitiveness of international market. Finally, the problems that may be encountered in the tax reform process of construction enterprises are analyzed and some suggestions are put forward.
【學(xué)位授予單位】：湖南農(nóng)業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F426.92;F406.7

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本文編號：1445204