摘要
在国家“十二五”规划——深化税制改革中，提到：“扩大增值税征收范围，
相应调减营业税等税收”是我国未来五年内税制改革工作中最重要的内容。建筑业
是我国经济发展的主要依靠产业，给社会的发展和经济水平的提升带来了非常大的
影响。因此，随着第十二届全国人民代表大会四次会议的政府工作报告中指出的，
全面实行“营改增”，2016 年 5 月 1 日起，建筑业也加入了“营改增”试点行列

“营改增”政策是为了完善中国税制结构所迈出的一大步，全面实行营改增是
为了确保所有行业的税负只减不增，作为国民支柱产业的建筑业的顺利实施对其有
着非常重要的作用。但是在实际执行营改增的过程中，由于施工企业的材料设备采
购、机械设备使用方式、劳务分包形式等等管理不当问题的存在，使得企业的进项
税额得不到充分抵扣，使得企业的成本费用居高不下，大大降低了实施“营改增”
的积极意义，违背了国家实行“营改增”的初衷

本文站在具体企业的角度，通过结合 SC 施工企业的实际情况，对 SC 公司成本
费用管理中的问题，以及营改增给企业带来的成本费用管理上的变化进行分析，并
尝试提出一些管理策略。首先，概括了本论文的研究背景和价值，介绍了国内外一
些相关文献资料和理论观点，然后阐述了本文的研究思路、内容和使用的研究方法，
给出了文章存在的创新点和不足之处,并简单介绍了一些施工企业成本费用管理中
的概念和方法。其次，介绍了 SC 公司的基本情况及成本费用管理的现状，提出企
业成本费用管理中的问题。之后通过 SC 公司的具体案例，分别从投标报价成本、
税务成本、经营成本这三方面，分析了“营改增”对 SC 公司的成本费用管理的影
响。最后，针对“营改增”对 SC 公司的影响，分别从材料采购成本管理、机械设
备成本管理、分包成本管理以及税负成本费用管理这四个方面，计算了不同情况下
的平衡点,并给出了相应的应对措施及参考性的建议，以期有效的化解“营改增”
对 SC 公司成本费用管理上的不利影响，以及为其他施工企业起到借鉴作用

关键词：营改增；施工企业；成本费用管理“营改增”背景下 SC 施工企业成本费用管理的策略研究
I
ABSTRACT
In the 12th five-year plan, to deepen the reform of tax system, says: expand the
scope of value-added tax levy, corresponding the way business tax and other tax is my
top priority tax reform over the next five years. The construction industry is the economic
development of our country mainly depends on the industry, the development of the
society and the economic level rise bring a very big impact. So, as the 12th session of the
National People&39;s Congress four conference of government work report points out, to the
change, on May 1, 2016, construction also joined thereplacing the business tax with
a value-added taxpilot.
Replace business tax with VAT policy is a big step in the in order to improve
China&39;s tax structure, to the camp to increase is to ensure that all industry tax only
decreases does not increase, for the smooth implementation of the construction of the
pillar industries of the national has a very important role on it. But in the process of the
change of the camp of actual execution, as a result of the construction enterprise material
equipment procurement, mechanical equipment use, subcontracting form and so on the
existence of the problem of mismanagement, makes the input tax of enterprises can not
get full deduction, makes the high cost of the enterprise, greatly reduces the
implementation of the camp instead of positive significance, has violated the state
practices to increase camp in the first place.
Stand in the Angle of the concrete enterprise, this paper by combining the actual
situation of SC company, problems in cost management of SC company, and bring to
camp on the cost management of change is analyzed, some management strategies are
put forward. Firstly, Summarizes the research background and the value of this paper,
some related literature at home and abroad are introduced and theoretical point of view,
and then expounded in this paper, the research idea, content and use of research methods,
gives the innovation points and deficiencies existing in the article, and briefly introduces
some concepts and methods of cost cost management of construction enterprises.
Secondly, the paper introduces the basic situation of SC company and the current
situation of cost management, and puts forward the problems in the management of cost
cost. Then, through the specific cases of SC company , this paper analyzes the influence
of change of revenue on the cost management of SC company from the three aspects of
cost, tax cost and operating cost respectively. Finally, to the effect of tax reform on SC
company, from the cost management of material purchase, the cost management ofABSTRACT
II
machinery and equipment, the cost management of the sub-contract, and the cost
management of tax burden, the equilibrium point in different cases, the corresponding
countermeasures and Suggestions are given , in order to effectively resolve the adverse
effect of tax reform on SC company&39;s cost management, and to draw lessons from
other construction enterprises.
KEYWORDS: replace business tax with VAT; Construction enterprises;
Cost management“营改增”背景下 SC 施工企业成本费用管理的策略研究目 录
第一章 绪论...... 1
第一节 研究背景和研究意义.....1
一、研究背景..........1
二、研究意义..........2
第二节 相关文献综述.....2
一、国外相关文献综述......2
二、国内相关文献综述......3
三、文献评价..........4
第三节 研究思路、内容及研究方法.....4
一、研究思路..........4
二、研究内容..........5
三、研究方法..........6
第四节 创新点与不足之处.........6
一、创新点..6
二、不足之处..........7
第二章 施工企业成本管理相关概念和方法
8第一节 施工企业及其成本费用管理...
8一、施工企业..........
8二、施工企业成本费用的构成......
8三、施工企业成本管理......9
第二节 施工企业成本管理的职能和原则.......9
一、施工企业成本管理的职能......9
二、施工企业成本管理的原则....10
第三节 施工企业成本费用管理方法.11
一、施工企业成本管理方法...
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