I
摘要
从2011 年我国《营业税改征增值税试点方案》颁布，到 2016 年 5 月 1 日
起正式开始全面落实，“营改增”政策影响着我国各行各业，在为企业发展提供
动力的同时，也会带来一定的负面影响。建筑业作为我国第二产业的核心支柱，
与居民的生活水平息息相关，关系到国民经济的稳定和社会的和谐。而建筑业是
缴纳营业税，导致我国全部产业链的增值税抵扣中断，重复征税的现象严重，增
加了企业的税负压力，对行业发展造成极大的阻力。因此，建筑业对于实施“营
改增”有着极为迫切的要求。鉴于其他行业在“营改增”过程中的经验和问题，
建筑业的复杂性使其在“营改增”过程中面临更多现实性的问题，直接影响到税
制改革的实际效果，这就需要建筑企业预先筹划，科学预控潜在风险，确保“营
改增”的稳步实施
建安企业全名为建筑安装企业，以下简称为建安企业。它是建筑业的重要组
成部分，属于建筑行业的子类。建安企业“营改增”的效果直接影响到建筑业的
发展形势，能够突出反映建筑业“营改增”的重点和难点，具有理论研究的典型
性和普适性。对建安企业而言，“营改增”不仅给其带来了新的发展机会，还给
其带来了诸多难题。而税制改革的目的以及怎样利用该政策来促进企业发展是其
所必须思考的问题。笔者在对国内外学者研究进行归纳总结之后，加入自身的想
法，提升本文的理论及实践价值。在研究过程中，本文从现状出发，提出问题，
分析原因，再对应对措施进行明确。在对建安企业税制以及“营改增”应用情况
展开深入的探讨之后，以南京建工集团公司为研究对象，展开了数据分析，通过
对税制改革前后税负的比较分析以及理论同实践的综合分析，来明确税改给建安
企业各个层面所带来的影响，同时基于分析结果，提出有效的处理方式
此外，通过本文研究，透彻了解建安企业“营改增”存在的问题，进而提出
了建安企业应对“营改增”的相关建议：加强对员工的培训和宣传，应对税改冲
击；加强企业内部管理、调整产业结构；加强税务筹划、做好发票管理工作。从
而开拓建安企业“营改增”的路径，使之平稳过渡到增值税体制，促进建安企业
的持续稳定发展，帮助企业降低成本，优化资源配置，完善与健全我国的税收制
度，从而为社会做出更大的贡献
关键词：营改增，建安企业，影响，应对措施
II
Abstract
From 2011, China's VAT pilot program for VAT was promulgated and formally started
to be implemented in May 1, 2016. The policy of camp to increase affects all walks of life
in our country, and it will also bring some negative effects to the development of enterprises.
The construction industry is a pillar industry of the national economy, which is closely related
to the life of the residents, and is related to the stability of the national economy and social
harmony. The construction industry is paying business tax, which leads to the interruption of
VAT deductible in all industrial chains in China. The phenomenon of repeated taxation is
serious, increasing the tax burden of enterprises and causing great resistance to the
development of the industry. Therefore, the construction industry has a very urgent demand
for the implementation of camp to increase. In view of the experience and problems in the
process of increasing the camp in other industries, the complexity of the construction
industry makes it faced with more practical problems in the process of increasing the camp,
which directly affects the actual effect of the reform of the tax system. This requires the
construction enterprises to plan in advance, to advance the potential risks of the scientific
control, and to ensure the steady reality of the increase of the camp. Shi.
Jianan enterprise is the construction and installation enterprise, hereinafter referred to as
Jianan enterprise. It is an important part of the construction industry and belongs to the sub
category of the construction industry. The effect of camping and increasing in Jianan
enterprises directly affects the development situation of the construction industry, and can
highlight the key and difficult points of the construction industry, which has the typical and
universality of the theoretical research. For Jianan enterprises, camp to increase not only
brings new opportunities for development, but also brings many problems to them. The
purpose of tax reform and how to use it to promote the development of enterprises is a
question that must be considered. After summarizing the research of scholars at home and
abroad, the author added his own ideas to enhance the theoretical and practical value of this
article. In the course of the study, this article starts from the present situation, raises questions,
analyzes the reasons, and then makes clear the countermeasures. After an in-depth discussion
on the tax system of Jianan enterprise and the application of camp to increase, the data
analysis is carried out with the Nanjing construction group company as the research object.
Through the comparative analysis of tax burden before and after the reform of the tax system
and the comprehensive analysis of theory and practice, this paper makes clear that the tax will
be changed to the various levels of Jianan enterprises. At the same time, based on the analysis
results, it puts forward effective ways of handling.
In addition, through this study, a thorough understanding of the existing problems of the
increase in camping in Jianan enterprises is thoroughly understood, and then the relevant
suggestions for Jianan enterprises should be put forward: strengthening the training and
publicity of employees, dealing with the impact of tax reform, strengthening the internal
management of enterprises, adjusting the industrial structure, strengthening tax planning and
III
doing well the management of the invoice. Work. Thus, we should develop the path of the
improvement of the camp to increase, make it smooth to the value-added tax system,
promote the sustainable and stable development of Jianan enterprises, help the enterprises to
reduce the cost, optimize the allocation of resources, perfect and improve the tax system in
our country, so as to make greater contribution to the society.
Key words: Increase investment, build an enterprise, influence, countermeasures
IV
目录
摘要 .......... I
Abstract ......... II
第1章 绪 论 ...... 1
1.1 研究背景 .... 1
1.2 国内外研究现状 .......... 1
1.2.1 国外研究现状 ...... 1
1.2.2 国内研究现状 ...... 4
1.2.3 小结 . 6
1.3 研究意义 .... 7
1.3.1 理论意义 ......... 7
1.3.2 应用价值 ......... 7
1.4 研究内容及框架 .......... 8
1.4.1 研究内容 ......... 8
1.4.2研究框架 .......... 9
1.5 研究方法及技术路线 ..... 10
1.5.1 研究方法 ........ 10
1.5.2 技术路线 ........ 11
第2章 建安企业“营改增”相关理论概述 ..... 12
2.1 营业税和增值税的概念、关系及区别 ... 12
2.1.1 营业税与增值税的概念 ......... 12
2.1.2 营业税与增值税的关系 ......... 12
2.1.3 营业税与增值税的区别 ......... 13
2.2 建安企业“营改增”的内容 ........... 14
2.2.1 建安企业“营改增”的背景 ..... 14
2.2.2 建安企业“营改增”的主要内容 . 14
2.3 建安企业“营改增”的变化 ........... 16
2.3.1 建安企业税基变化 . 16
2.3.2 建安企业税负变化 . 16
2.4 建安企业“营改增”的特点 ........... 17。