II
ABSTRACT
Since May 1, 2016, the full implementation of business tax VAT in the country
(hereinafter referred to as replacing business tax with value-added tax(VAT) pilot ),
replacing business tax with value-added tax(VAT) that enterprises will be subject to VAT to
replace business tax payment, the real estate industry, construction industry, financial services,
life services business tax payers are all included in the pilot range. In order to speed up the
reform of the fiscal and taxation system, lighten the tax burden of enterprises, mobilize the
enthusiasm of all parties to achieve the goal of standardizing the tax revenue, the
implementation of camp to increase is mainly implemented in China.
Replacing business tax with value-added tax(VAT) tax reform is an important reform
measures of our government to regulate the national economy, but also an important measure
of national tax system reform, the healthy and stable development of the country's future
economic influence, the construction industry as a pillar industry of China beneficial to the
people's livelihood, replacing business tax with value-added tax(VAT) on some important
guide in construction enterprises effect. VAT can effectively avoid double taxation, reduce the
corporate tax burden, but the construction industry itself has the characteristics of high output,
the upstream and downstream industry chain length, and the management mode is relatively
extensive, if not the enterprise management mechanism to adapt to the needs of the
management of value-added tax system, tax increases do not drop negative in the short term,
the tax risk will be significantly increased you can not reach the purpose of tax cuts. Therefore,
to ensure that the construction company can correctly apply the new camp to increase
policy after the camp changed to increase, and actively carry out corporate tax planning,
and strive to seek preferential tax incentives for construction enterprises, this is particularly
important.
The JS project based on the company as the research object, combined with the
characteristics of the construction industry itself, analyzed the reason of JS project replacing
business tax with value-added tax(VAT) after the tax increase, the JS project in the replacing
business tax with value-added tax(VAT), objective difficulties and problems of tax planning.
Through the interpretation of JS project tax planning, tax related financial management
system and state related tax policy, we find out to minimize the possible tax risk and adverse
impact of camp to increase on JS project. This paper first introduces the background and
significance of replacing business tax with value-added tax(VAT) , and then expounds the
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related concepts of business tax and value-added tax, compared to two in the implementation
of the tax system, business tax system, there are many problems of China's construction
industry tax revenue, not only that the construction industry is necessary replacing business
tax with value-added tax(VAT) and it is very important and urgent, and then through the
problem of replacing business tax with value-added tax(VAT) after the JS project tax status
and analysis, find out the reasons of tax management influence, thus the JS project tax
planning strategy in replacing business tax with value-added tax(VAT) , summed up some
experience and suggestions for future projects and the construction enterprise of replacing
business tax with value-added tax(VAT) tax strategies to make corresponding reference.
Key words: Construction industry, business tax, value added tax, business tax change
value added tax; Tax planning.
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目录
摘要 .......... I
ABSTRACT ..... II
一、绪论 ...... 1
（一） 研究背景及意义 ... 1
1. 研究背景 ........... 1
2. 研究意义 ........... 2
（二） 国内外研究 ....... 2
1. 国外相关研究 ....... 2
2. 国内相关研究 ....... 2
3. 文献评述 ........... 3
（三） 研究内容和方法 ... 4
1. 研究内容 ........... 4
2. 研究方法 ........... 4
（四） 创新与不足 ....... 5
1. 创新之处 ........... 5
2. 不足之处 ........... 5
二、理论基础与基本概念 .... 6
（一） 税收理论基础 ..... 6
1. 最优税收理论 ....... 6
2. 公平课税理论 ....... 6
3. 纳税筹划与偷税、避税的区别 ..... 6
4. 纳税筹划的原则 ..... 7
（二） 营业税与增值税概述 ........... 7
1. 营业税概述 ......... 7
2. 增值税概述 ......... 8
3. 增值税与营业税主要差异 ......... 9
（三） 营改增概述 ....... 9
1. 营改增改革进度 ..... 9
2. 营改增的基本原则 .. 10
3. 营改增前后新增四行业税率变化 .. 11
（四） 营改增对建筑企业的积极影响 .. 11
1. 彻底解决重复征税，降低企业税负11
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2. 促进施工企业的基础管理 ........ 12
3. 促进技术改造和设备更新 ........ 12
4. 促进建筑企业提高国际竞争力 .... 13
三、营改增后JS工程项目纳税管理现状及存在问题 .... 14
（一） JS工程项目基本概况 ......... 14
1. 企业概况 .......... 14
2. JS工程项目概况 ... 14
（二） 营改增后JS工程项目纳税现状 . 15
1. JS工程项目纳税现状 ........... 15
2. JS工程项目纳税筹划前税负水平 . 18
（三） 营改增后JS工程项目纳税存在问题 ......... 19
1. 税率变化，成本增加19
2. 税务管理难度加大 .. 19
3. 资金压力增大 ...... 19
4. 合同管理不规范 .... 19
5. 供应商选择不科学 .. 20
四、营改增对JS工程项目纳税影响分析 .. 21
（一） 管理制度对纳税的影响分析 .... 21
1. 增值税管理制度不完善对纳税的影响 .......... 21
2. 员工营改增意识不强对纳税的影响21
3. 税务筹划水平不高对纳税的影响 .. 21
（二） 进项税抵扣不充分对纳税的影响分析 ........ 21
1. 人工成本无法抵扣对纳税的影响 .. 22
2. 进项税发票取得困难对纳税的影响22
3. 现有资产无法抵扣对纳税的影响 .. 23
4. 工程款拖欠支付对纳税的影响 .... 24
（三） 合同管理和供应商选择对纳税的影响分析 .... 25
1. 合同管理不规范对纳税的影响 .... 25
2. 供应商选择不科学对纳税的影响 .. 25
五、营改增后 JS工程项目纳税筹划策略和方法 ....... 27
（一） JS工程项目增值税纳税筹划的方法 ......... 27
1. 利用纳税人身份进行纳税筹划 .... 27
2. 利用计算税负平衡点纳税筹划 .... 27。