Business administration
Candidate:Zhao Xiaomeng
Supervisor：Professor Zhu Jiuxia
College of Business Administration
Shenyang University
November 10, 2017
The solution and impact toward the construction enterprises with the issue of
“replace business tax with VAT”
——taking X construction enterprises as
独 创 性 说 明
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作及取得的研究成果。尽我所知，除了文中特别加以标注和致谢的地方
外，论文中不包含其他人已经发表或撰写的研究成果，也不包含为获得
沈阳大学或其他教育机构的学位或证书所使用过的材料。与我一同工作
的同志对本研究所做的任何贡献均已在论文中做了明确的说明并表示了
谢意
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I
摘要
伴随着我国经济高速持续发展而来的，是我国建筑工程项目建设的飞速发展，这
为我国经济发展提供了很好的支持和帮助，同时，也受益于我国经济发展，实现了建
筑行业的历史性跨越发展。在这个过程中，营业税的弊端日益显现出来，为了更好地
推动经济发展，国家决定进行税制改革，“营改增”全面实施。随着“营改增”的实
施，建筑业税负发生了变化，很多建筑企业税负有了不同程度的上升，这并没有实现
“营改增”预期的减低企业税负的实际效果，影响建筑企业税负的因素较多，而且复
杂
本文针对“营改增”问题，立足于“营改增”对我国建筑企业税负影响的现实情
况，依托我国建筑企业应对“营改增”影响而推动财务管理的整体水平和能力，结合
其他学者的研究，探索我国建筑企业财务管理的未来发展的新思路，力图为建筑企业
更好地应对“营改增”带来的税负变化，更好地推动财务管理整体水平的进一步发展
奠定坚实的基础。本文以X建筑企业作为研究案例，结合相关的研究，依托X建筑
企业在“营改增”之后面临的负面影响，结合具体的企业税负方面的实际数据对比，
通过案例分析，为X建筑企业提出“营改增”政策下减少税负的措施，具体包括：
完善合同管理，慎选合作对象；积极进行税务筹划，合理降低企业税负；加强对企业
税务人员培训，更好地了解税务相关知识；加快完善队伍建设，形成稳定而强大的财
务管理团队。这些措施既可以为X建筑企业解决实际难题，也可以为推动我国建筑
企业更好地在“营改增”政策下减少税负提供一定的帮助和参考。通过案例分析，对
于“营改增”对建筑企业的税负影响这一问题有了更深刻的认识，达到了预期的研究
目标
关键词：“营改增”，建筑企业，税负，营业税，增值税
II
The solution and impact toward the construction enterprises
with the issue of “replace business tax with VAT” – taking X
construction enterprises as example
Abstract
Accompanied with the continuous rapid development of China's economy it is the
rapid development of construction projects in our country. This has provided favorable
support and help for the economic development of our country. At the same time, it has
also benefited from the economic development of our country and has realized the historic
leap-and-bound development ofthe construction industry. Duringthis process, the
malpractice of business tax has become increasingly apparent. In order tobetterpromote
economic development, the nation has decided to carry out the tax reform and the
Transition From Business Tax To Value Added Tax (BT TO VAT) policy has been fully
implemented.
With the implementation of BT TO VAT, the tax burden on the construction
industry has changed, and yet many tax bearings for construction enterprises have risen to
varying degrees. This does not bring about the actual effect of reducing the tax burden on
enterprises that is expected to be achieved by the BT TO VAT reform; Tax burden on
construction enterprises is impacted by many factors and also complex ones. Targeting BT
TO VAT issue, based on the actual situation of the influence of BT TO VAT on the tax
burden of construction enterprises in our country, and relying on the scenario that overall
level and abilityof financial management has been improved and strengthened by Chinese
construction enterprises in coping with the influence of BT TO VAT Reform, and
combining with other Scholar's research, this Paper attempts to explore the new
approachesto the future development of financial management of China's construction
enterprises, and in an attempt to lay a solid (theoretical) foundation for the construction
enterprises to better cope with the tax burden transition brought about by the BT TO
VAT and for the further development of overall financial management level.。