摘要
II
摘要
随着社会经济的不断发展，尤其是第二产业发展转型速度加快，以工业、建
筑业等为主的行业面临着更多的挑战与风险。但是，营改增时代的到来，同时也
对传统的税收造成很大压力，税收政策等俨然无法与新时期营改增的大形势保持
一致。有必要根据营改增提出的全新要求，结合当前现代建筑业及中小建筑企业
的整体发展形势，进一步推动新时期中小建筑行业及建筑企业的快速发展。一直
以来，建筑业都是我国国计民生的支柱性产业之一，由于其本身环境较为复杂，
要进行税制改革，将对各个行业产生广泛的影响，对其进行“营改增”，一方面是
完善我国的增值税税制、深化我国财税体制改革的要求。对建筑业的“营改增”，
也能有效地消除建筑行业实行营业税制度引起的重复征税问题，减轻建筑企业税
负，改善行业内纳税不合理的现状，有利于建筑企业、建筑行业的健康发展。行
业的持续发展社会的稳定进步需要税制改革。因此，建筑业“营改增”已经大势所
趋。
本文主要从营改增大背景出发，立足研究大背景建筑业全面推行“营改增”
的改革内容对营改增进行概述，提出建筑业全面推行“营改增”的基本内容；其次
对建筑行业推行全面的“营改增”所带来的影响，对建筑行业的现状、发展情况、
以及现有的问题进行探究，得出建筑行业中推行“营改增”措施的优势与劣势，
在分析过程中，分别针对该措施对建筑业的经济层面、税负层面以及经营层面的
影响进行分析；再次，提出税收筹划的基本理论，分别包括税收筹划的定义、特
点、税收筹划原则与分类、税收筹划方法、税收筹划风险意义；最后提出“营改
增”背景下建筑行业的税收筹划对策，主要包括纳税人身份的选择筹划、销项税
额的税收筹划、进项税额的税收筹划、过渡期税收优惠的税收筹划、企业经营管
理的税收筹划，通过介绍“营改增”的相关理论知识，了解“营改增”带来的机遇与
挑战，结合有关数据进一步分析建筑企业在实施“营改增”这一过程中对建筑企业
产生的影响，以此来找出建筑企业应对不良税收筹划问题的对策，从而使在“营
改增”下，建筑企业得以健康发展。
关键词：建筑业；“营改增”； 影响分析；税收筹划Abstract
III
Abstract
With the continuous development of social economy, especially the second industry
development and transformation speed up, the industry, construction and other
industries are facing more challenges and risks. However, the arrival of the era of
camp to increase, but also to the traditional tax revenue caused great pressure, tax
policy can not be consistent with the new era of camp changed to increase the
situation. It is necessary to increase the overall development situation of the modern
construction industry and small and medium-sized construction enterprises, and
further promote the rapid development of small and medium-sized construction
industry and construction enterprises in the new period. All along, the construction
industry is the pillar industry of our country because of its beneficial to the people&39;s
livelihood, environment is more complex, the need for tax reform, will have a broad
impact on all industries, the "replacing business tax with value-added tax(VAT)", on
the one hand is to improve our country&39;s value-added tax system in our country, the
deep reform of the taxation system the requirements of. For the construction of
"replacing business tax with value-added tax(VAT), can effectively eliminate the
double taxation problem of construction industry caused by the implementation of the
business tax system, reduce construction enterprise tax burden, improve the status of
the industry is not reasonable tax, is conducive to the healthy development of
construction enterprises, the construction industry. The sustainable development of the
industry and the steady progress of the society need the reform of tax system.
Therefore, the construction industry "camp changed to increase" has been the general
trend.
This article mainly from the business changed to increase the background, based
on the research background of the construction industry to fully implement the
"reform of replacing business tax with value-added tax(VAT)" for replacing business
tax with value-added tax(VAT) overview of the construction industry, the fullAbstract
IV
implementation of the basic content of "replacing business tax with value-added
tax(VAT)"; secondly the analysis of the full implementation of the "effect of replacing
business tax with value-added tax(VAT)" of the construction industry, development
status analysis of China&39;s construction industry and the existing problems, points out
that "replacing business tax with value-added tax(VAT)" favorable impact on the
construction industry and the adverse effects, including "replacing business tax with
value-added tax(VAT)" on the construction industry tax impact analysis, economic
impact analysis, management effect analysis; thirdly, put forward the basic theory of
tax planning, including the definition and characteristics of tax planning, tax planning,
tax planning principles and classification methods, and finally puts forward the
meaning of tax planning risk; "the construction industry replacing business tax with
value-added tax(VAT)" under the background of tax planning Policy, including the
identity of the taxpayer&39;s choice of output tax planning, tax planning, tax planning,
VAT Transition Management tax preferential tax planning, tax planning, through the
introduction of the relevant theoretical knowledge of replacing business tax with
value-added tax(VAT) "," replacing business tax with value-added tax(VAT) "brings
opportunities and challenges, combined with relevant data further analysis of the
influence construction enterprise of construction enterprises in the implementation of"
replacing business tax with value-added tax(VAT) "in this process, in order to find
countermeasures for construction enterprises to deal with adverse tax planning
problems, thus making the" replacing business tax with value-added tax(VAT) ", to
the healthy development of construction enterprises.
Key words: Construction industry;Camp changed to increase; influence; tax planning目录
V
目 录
摘要.......................................................................................................I
Abstract .....................................................................................................III
第一章 绪论...............................................................................................1
第一节 研究背景及研究意义............................................................................1
第二节 国内外文献综述....................................................................................2
一、国外文献综述...........................................................................................................2
二、国内文献综述...........................................................................................................3
第三节 研究方法和研究内容............................................................................5
一、研究方法...................................................................................................................5
二、研究内容...................................................................................................................5
第四节 创新和不足............................................................................................7
第二章 建筑业全面推行“营改增”的改革内容.......................................8
第一节 “营改增”概述........................................................................................8
一、“营改增”的概念.......................................................................................................8
二、“营改增”的进程.......................................................................................................8
三、“营改增”的意义.......................................................................................................9
第二节 建筑业全面推行“营改增”的基本内容..............................................10
一、纳税人.....................................................................................................................10
二、征税对象.................................................................................................................10
三、税目税率.................................................................................................................11
四、计税方法..................................................................
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