“营改增”对建筑施工企业的税负影响与对策研究—以B区为例

“营改增”对建筑施工企业的税负影响与对策研究一以B区为例摘要税收是合理配置资源，调节收入分配，促进经济增长的重要手段，对于国家财政来说也是其主要来源。合理的税收制度既能满足国家需要，也能保持企业的可持续成长，从而增强进一步反哺国家的能力。在我国财政性收入中，营业税扮演着十分重要的角色。因其计算简便，对会计和税务人员的要求不是很高，征收管理较为容易，所以征收范围很广，使用时间较长。然而由于营业税属于价内税，所以在对其进行征收之时，重复征税问题难以避免，尤其是在当存在较多流转环节之时，此类问题将会更加严重，比如会导致公司资金负担加重，令其健康发展遭受极大影响等，为了解决这一问题，我国决定施行营改增。自从施行营改增以后，重复征税问题得到了妥善处理，公司税负也大大下降，这对于产业的多元化健康发展十分有利。但对于流转环节比较多，涉及材料比较广，合作模式比较复杂的建筑行业来说，也带来了新的挑战。如何提升财务核算能力，提高内部管理水平，如何进行税务筹划，加强部门间的协作，有效克服“营改增”可能带来的负面影响，就非常必要了。此次选择文献研究法，研究了许多理论比如营改增、增值税等，同时还借助比较分析法，对营业税以及增值税存在哪些联系和不同展开了分析，进而对营改增政策具备哪些优点进行了说明。本文在内部管理层面，基于风险的思维，分析了建筑行业在纳税行为上的负效应，并从要素出发探索了进行税收筹划，如此公司因为营改增而增加的税负就能够得到控制，财务管理正效应也就能够充分凸显出来。在外部协作层面，分析了技术合作、税收抵扣受企业管理水平掣肘的负效应，指出全面提供财务管理人员素质的必要性：基于对质量和经济的双重考虑，对供应商的选择更加严格和慎重：“营改增”之后伴随着税收征管体制重大变化，征收程序也有着相应的调整，纳税申报和合同管理更加复杂。为了更清晰地说明“营改增”给企业带来的税负影响，本文对B区（某市行政辖区)某建筑公司的一个施工项目进行测算，发现，全额抵扣下税负下降、不完全抵扣下税负增加，两者成反比趋势。与此同时积极研究B区建筑业在还未改革之时和改革以后的情况。结果显示：不同因素、不同纳税主体，在面对相同的税收政策时，会产生不同的纳税结果，抵扣情况是税负变化的重要因素。根据上述研究结果，本文从企业内部的财务管理方面、内控管理方面和外部的经营管理方面、政策运用方面等多个方向，提出针对性的合理化建议，形成更加行之有效的税收筹划方法，既合法纳税又享受改革福利，以减轻建筑企业纳税负担，增强市场竞争中的整体实力。关键词：“营改增”；建筑施工企业；税率；税负；税收筹划AbstractTax is an important means to reasonably allocate resources,adjust income distributionand promote economic growth.It is also the main source of national finance.A reasonable taxsystem can not only meet the needs of the country,but also maintain the sustainable growth ofenterprises,so as to enhance the ability to further feed the country.In China's fiscal revenue,business tax plays a very important role.Because of its simple calculation,the requirementsfor accountants and tax personnel are not very high,and the collection management isrelatively easy,so the collection scope is very wide and the use time is long.However,sincethe business tax belongs to within price tax,it is difficult to avoid the problem of doubletaxation when collecting it,especially when there are many circulation links,such problemswill be more serious,such as increasing the capital burden of the company and greatlyaffecting its healthy development.In order to solve this problem,China has decided toimplement replacing business tax with value-added tax.Since the implementation of replacingbusiness tax with value-added tax,the problem of double taxation has been properly handled,and the tax burden of the company has also been greatly reduced,which is very beneficial tothe diversified and healthy development of the industry.However,it also brings newchallenges to the construction industry,which has many circulation links,a wide range ofmaterials and complex cooperation modes.It is very necessary to improve the financialaccounting ability,improve the internal management level,carry out tax planning,strengthenthe cooperation between departments,and effectively overcome the possible negative impactof "replacing business tax with value-added tax".This time,we choose the literature research method to study many theories,such asreplacing business tax with value-added tax and value-added tax.At the same time,we alsouse