会计财务管理--营改增形势下建筑业面临的挑战与机遇.docVIP

PAGE PAGE III 【摘 要】 营业税改征增值税是一项关于税收的改革，“营改增”是在“十二五”期间提出的，这一举措的提出，对税率和税种进行了调整，加快了我国的经济转型，促进了我国经济的快速发展。营改增的目的是为了完善税收制度，避免在同一个环节多次征税，在一定程度上，减轻了企业的税收负担。营改增先是在试点进行，试点的税率，在原有税率的基础上，增加了6%与11%的两档低税率，其中，建筑业的适用税率就调整为11%。对建筑行业来说，营改增的实行降低了建筑业的税率，促进建筑行业的经济发展。本文通过对案例进行分析，阐述了在建筑业中“营改增”的相关理论，以建筑企业——北京市第三建筑工程有限公司为案例企业，从中取其具体数据进行分析，对建筑业实行“营改增”后的税收进行实际的计算。这样做的目的在于，了解实施“营改增”这一举措后，对建筑企业的税收带来怎样的变化，税收是会增加还是会减少，以及建筑企业在征收增值税时带来的一系列问题，最后在案例的基础上，给出了建筑企业在面对“营改增”的实施时，应有的措施建议，使得建筑行业在营改增的措施下得到稳固发展。 关键词：营改增；建筑行业；税负影响 【Abstract】 In the 12th Five-Year period, replacing business tax with value-added tax(VAT) (business tax VAT) as an important tax reform, it is not only the transformation of Chinas economic structure, an important measure to improve the countrys rapid development, but also an important part of structural tax cuts. Replacing business tax with value-added tax(VAT) aims to improve the tax system, to avoid double taxation, enhance industrial integration, reduce the tax burden of enterprises. In the pilot arrangement of tax, an increase of 6% and 11% of the two tranches of low tax rates, the tax rate applicable to the construction industry and transportation industry is 11%. for the construction industry, influence of replacing business tax with value-added tax(VAT) is huge. This paper uses the method of case calculation. In the construction enterprise Beijing Third Construction Engineering Limited company as the case enterprise, the full completion of a specific data item D, the construction industry to implement the replacing business tax with value-added tax(VAT) this issue in the actual calculations. The purpose is to change the case estimates what sort of replacing business tax with value-added tax(VAT) will be given to building the corporate tax burden, as well as the objective the difficulty of building enterprise value-added tax faces, thus puts forward some reference opinions for the reform, and puts forward some reasonable suggestions for reform of construction enterprises, t