本文選題：營改增　切入點：稅改　出處：《湘潭大學(xué)》2017年碩士論文

【摘要】：營業(yè)稅改征增值稅是我國第十二個五年計劃期間的一次十分重要的稅收制度改革,“營改增”政策即能夠完善增值稅抵扣鏈條,減少行業(yè)內(nèi)部稅負(fù)不公,填補相關(guān)政策漏洞,同時也可以通過對當(dāng)前稅制與稅率進行調(diào)整,實行價稅完全分離,完全解決了重復(fù)征稅的問題,營改增對建筑行業(yè)的影響尤為突出�！盃I改增”對建筑業(yè)的影響最直觀的反映在工程造價上,主要是通過改變計價規(guī)則產(chǎn)生影響,建筑業(yè)按照國家稅法的規(guī)定需要相應(yīng)的做出稅率調(diào)整,在這種新形勢下,工程造價的配套計價模式變化較大的是人工費用、機械費、材料費等,這幾種費用的計取過程中將不含稅價,這就使得工程造價體系更趨于科學(xué)。通過改革以求能夠構(gòu)建一個體現(xiàn)工程造價公平、合理、科學(xué)等特征的計價體系,從長遠(yuǎn)看,稅負(fù)的減輕能夠有效節(jié)約建筑施工成本,促進了建筑業(yè)健康、快速的發(fā)展。論文中詳細(xì)介紹了建筑工程造價的主要構(gòu)成以及影響建筑工程造價的主要因素,并結(jié)合“營改增”政策的主要影響因子分析,以此來建立能夠全面、客觀地反映建筑工程各部分造價的工程造價指標(biāo)體系,結(jié)合“營改增”政策對工程造價多方面的影響因素進行系統(tǒng)分析。并結(jié)合實際情況,結(jié)合在建工程某大橋施工項目的實際情況,在不考慮合同訂立以及工程設(shè)計兩個階段的前提下,只對在建工程在具體施工階段“營改增”所引起的工程造價變化進行分析,找出營改增能夠?qū)こ淘靸r帶來影響的因素,同時得出這些影響因素對工程造價變動的導(dǎo)向。結(jié)合實際數(shù)據(jù)分析得出“營改增”會給在建工程的工程造價帶來一定的上漲,這就會和國家目前大力開展?fàn)I改增政策的初衷背道而馳。最后需要根據(jù)這些引起建筑工程造價變動的因素,結(jié)合實際操作過程中的基本問題,以此為基礎(chǔ)提出相應(yīng)的應(yīng)對措施,以求能夠有效規(guī)避“營改增”這一新政策實施緩沖期間給建筑業(yè)工程造價帶來的不利影響,為在建工程能夠按照預(yù)期計劃完成施工提供保障,也為我國的建筑行業(yè)能夠健康、穩(wěn)定發(fā)展保駕護航。營改增對在建工程工程造價的影響分析能夠直觀的反映營改增對建筑行業(yè)的影響,選取在建工程作為研究對象,并將工程造價細(xì)化到材料費、人工費、機械費都是本文的主要創(chuàng)新,能夠讓文章的數(shù)據(jù)分析更加直接明了也能得出最終的研究結(jié)果。
[Abstract]:Business tax reform is a very important tax system reform during the twelfth five-year plan of our country. The policy of "business reform and increase" can perfect the chain of value-added tax deduction, reduce the unfair tax burden within the industry, and fill the loopholes in related policies. At the same time, by adjusting the current tax system and the tax rate, we can completely separate the valorem tax and completely solve the problem of double taxation. The impact of the increase in the construction industry on the construction industry is particularly prominent. The most intuitive reflection of the impact on the construction industry is the cost of the project, mainly by changing the pricing rules. The construction industry needs to adjust the tax rate accordingly in accordance with the provisions of the state tax law. Under this new situation, the matching pricing modes of the project cost vary greatly in terms of labor costs, machinery costs, materials costs, etc. In the process of calculating these kinds of expenses, there will be no tax price, which makes the project cost system more scientific. Through reform, we can construct a valuation system that embodies the characteristics of fair, reasonable and scientific construction cost, and in the long run, The lightening of tax burden can save the construction cost effectively and promote the healthy and rapid development of the construction industry. This paper introduces in detail the main components of the construction project cost and the main factors affecting the construction construction cost. Combined with the analysis of the main influence factors of the policy of "camp reform and increase", the paper sets up an index system of engineering cost that can reflect the cost of various parts of construction project comprehensively and objectively. Combined with the policy of "Business Reform and increase", this paper makes a systematic analysis of the factors affecting the construction cost in many aspects. In combination with the actual situation and the actual situation of the construction project of a bridge under construction, Without considering the two stages of contract formation and engineering design, only the changes of project cost caused by "operation change increase" in the concrete construction stage of the construction project in progress are analyzed, and the factors which can influence the project cost are found out. At the same time, we get the direction of these influencing factors to the change of project cost. Combined with the analysis of actual data, it is concluded that "increasing the construction cost" will bring about a certain increase in the construction cost of the project under construction. This will run counter to the original intention of the state to vigorously carry out the policy of camp reform and increase at present. Finally, it is necessary to put forward corresponding countermeasures based on these factors that cause changes in the construction cost, combined with the basic problems in the actual operation process. In order to effectively avoid the adverse impact on the construction cost during the implementation of the new policy of "camp reform and increase", and to provide a guarantee for the construction in progress to be completed according to the expected plan, and also for the construction industry of our country to be healthy, The analysis of the influence of the increase of camp reform on the construction cost of the construction project in progress can directly reflect the influence of the increase of the camp reform on the construction industry, select the construction project under construction as the research object, and refine the project cost to material cost and labor cost. Machine fee is the main innovation of this paper, which can make the data analysis more direct and get the final research results.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：U445.2;F812.42

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