为了使税收政策与经济发展相适应，解决重复征税问题，进一步减轻纳税人负担， 我国于 2016 年 5 月 1 日起在全国范围内推行“营改增”，目标是确保所有行业税负只 减不增。此次全面“营改增”标志着征收了 24 年的营业税退出我国历史舞台。 建筑业作为我国经济的支柱性产业，也在此次改革范围内。根据近四年有关建筑业 “营改增”前后统计数据分析，建筑业的税负并没有下降的趋势，值得思考。因此，如 何利用此次“营改增”进行合理的税务筹划，节约税务支出，降低企业运营成本，是建 筑企业面临的重要难题。 本文在国内外学者关于营业税、增值税相关研究的基础上，结合“营改增”政策背景， 介绍了建筑业“营改增”和税务筹划相关理论以及“营改增”对建筑业的影响。以新疆 喀什地区 S 建筑公司为例，分析“营改增”前后税负；基于“营改增”后 S 建筑公司增 值税税负上升的情况，分析其税负上升的原因。主要表现在：取得增值税进项税额不足， 税率提升，财务人员税法知识更新力度不足，管理模式陈旧等方面，表现比较突出的问 题是增值税进项税额不足；重点研究 S 建筑公司税务筹划建议，通过适当的量化分析， 比较筹划前后 S 建筑公司应缴纳税额的大小，体现税务筹划节约税务支出的优势；筹划 建议的研究主要是结合 S 建筑公司的自身特点及所处的地理位置，从签订合同、项目承 包方式选择、纳税义务发生时间、机器设备、供货商的选择、劳务费用、税收优惠、企 业内部管理八个方面提出具体的应对措施。论文研究结论旨在帮助 S 建筑公司实现改革 初期税负降低的目标，提高企业的竞争力和适应能力，为新疆喀什地区建筑业的整体发 展提供参考与借鉴。 关键词：“营改增”，建筑业，税务筹划ii Abstract In order to adapt the tax policy to the economic development, solve the problem of double taxation, and further reduce the burden of taxpayers, China implemented the "replacing business tax with VAT" nationwide on May 1, 2016, with the goal of ensuring that the tax burden of all industries is only reduced but not increased. The comprehensive "replacement of business tax with VAT" marks the withdrawal of the business tax, which has been levied for 24 years. The construction industry, as the pillar industry of China's economy, is also in the scope of the reform. According to the statistical data analysis of the construction industry before and after the "replacing business tax with value-added tax" in the recent four years, the tax burden of the construction industry has not declined, which is worth thinking about. Therefore, how to make use of the "replacing business tax with value-added tax" to make reasonable tax planning, save tax expenditures and reduce operating costs is an important problem faced by construction enterprises. On the basis of domestic and foreign scholars' research on business tax and value-added tax, this paper introduces the theories related to "replacing business tax with value-added tax" and tax planning in the construction industry and the impact of "replacing business tax with value-added tax" on the construction industry in combination with the policy background of "replacing business tax with value-added tax". Taking S construction company in kashgar, xinjiang as an example, this paper analyzes the tax burden before and after the replacement of business tax with VAT. Based on the situation that the VAT tax burden of S construction company increases after "replacing the business tax with a value-added tax", the reasons for the tax burden increase are analyzed. It is mainly manifested in the following aspects: insufficient VAT input tax, tax rate increase, insufficient tax law knowledge update of financial staff, outdated management model, etc. The outstanding problem is insufficient VAT input tax. It focuses on the tax planning Suggestions of S construction company, compares the amount of tax payable by S construction company before and after the planning through appropriate quantitative analysis, and reflects the advantages of tax planning in saving tax expenditures. The research of the planning proposal mainly combines the characteristics of Siii construction company and its geographical location, and proposes specific countermeasures from eight aspects: contract signing, project contracting method selection, tax liability occurrence time, machine and equipment, supplier selection, labor service fee, tax preference, and enterprise internal management. The conclusion of this paper aims to help S construction company achieve the goal of tax reduction in the early stage of the reform, improve the competitiveness and adaptability of the enterprise, and provide reference for the overall development of the construction industry in kashi region of xinjiang. Key words: "replacing business tax with VAT", construction industry, tax planningiv 目 录 第 1 章 绪论.............................................................................................................................1 1.1 研究背景......................................................................................................................1 1.2 研究意义......................................................................................................................2 1.3 国内外研究现状..........................................................................................................2 1.3.1 国外研究现状...................................................................................................2 1.3.2 国内研究现状...................................................................................................4 1.3.3 国内外研究文献评述.......................................................................................6 1.4 研究内容与方法..........................................................................................................6 1.4.1 研究内容...........................................................................................................6 1.4.2 研究方法...........................................................................................................7 第 2 章 建筑业“营改增”与税务筹划相关理论.................................................................8 2.1 建筑业的概念及特点..................................................................................................8 2.1.1 建筑业的概念...................................................................................................8 2.1.2 建筑业的特点...................................................................................................8 2.1.3 建筑业的承包模式...........................................................................................9 2.1.4 建筑业成本支出构成.....................................................................................10 2.2 “营改增”相关理论................................................................................................10 2.2.1 营业税、增值税的概念及计算.....................................................................10 2.2.2“营改增”发展过程.......................................................................................11 2.3 税务筹划相关理论....................................................................................................11 2.3.1 税务筹划的含义及原则.................................................................................12 2.3.2 税务筹划的基本方法.....................................................................................12 2.3.3 税务筹划的步骤.............................................................................................13 第 3 章 “营改增”对建筑业的经营影响.............................................................................14 3.1 建筑业整体状况........................................................................................................14 3.2 “营改增”对建筑业财务管理的影响....................................................................14 3.2.1 对会计核算的影响.........................................................................................14 3.2.2 对发票管理的影响.........................................................................................16 3.2.3 对纳税申报的影响.........................................................................................16 3.2.4 对建筑业增值税税负的影响.........................................................................17 3.3 “营改增”对建筑业运营管理的影响....................................................................17 3.3.1 对采购环节的影响.........................................................................................18 3.3.2 对签订合同细节的影响.................................................................................19 3.3.3 对征管模式的影响.........................................................................................19 第 4 章 S 建筑公司“营改增”税负变化及原因分析..........................................................21v 4.1 S 建筑公司概况........................................................................................................21 4.2 “营改增”后 S 建筑公司税负变化........................................................................21 4.2.1 “营改增”S 建筑公司增值税税负变化......................................................21 4.2.2 “营改增”前后 S 建筑公司的企业所得税税负.........................................22 4.3 S 建筑公司税负上升原因.........................................................................................23 4.3.1 部分成本费用取得专票适用税率低.............................................................23 4.3.2 有些固定资产进项税额无法抵扣.................................................................23 4.3.3 部分原料的进项税额无法抵扣.....................................................................23 4.3.4 供货方的选择和签订合同.............................................................................24 4.3.5 部分成本费用取得专票困难.........................................................................25 第 5 章 S 建筑公司税务筹划建议..........................................................................................26 5.1 S 建筑公司税务筹划中应规避的常见涉税风险.....................................................26 5.2 签订合同的筹划建议................................................................................................27 5.3 不同承包方式的筹划建议........................................................................................28 5.4 关于选择供货商的筹划建议....................................................................................30 5.5 与纳税义务时间的有关筹划建议............................................................................32 5.6 关于机器设备的筹划建议........................................................................................34 5.7 劳务费用筹划建议....................................................................................................34 5.8 充分用好现有税收优惠政策的建议........................................................................35 5.9 强化企业内部管理的建议........................................................................................38 结论与展望...............................................................................................................................40