I
摘要
营改增税的开展首先在上海进行，这次改革的重心在交通和服务业，具体而
言瞄准了运输和部分服务业，发生的时间为2012年元旦，在这之后，我国的营改
的增税制度在全国各个省市，各个公司大刀阔斧的进行，进行了四年又4个月后，
改革慢慢有些起色，在这种情况下，政府开始进行更大范围的改革，一如金融业
和建筑业。其中，建筑业的改革对我国的经济发展起到了很大作用，标志着我国
的税收开始趋于完善，我国的增值税的税收也变得成熟且有效，进一步促进了整
体征税体系的成熟，是跨阶段的标志，除了这点以外，建筑业的营改增税可以改
善国内的建筑行业营业税、增值税重复征税的不利之处，大大缓解了建筑和企业
财务压力，从而提高建筑企业整体市场竞争力。但是，建筑行业有着范围广，改
革难度大的特点，所以本文针对这一情况展开分析，探讨在大环境下的建筑业营
业税改增值税到的有效方法，从而为国家和相关提供建议和对策
本文就以HB建筑施工企业为例，研究了“营改增”背景下对企业财务的影响，
首先通过阐述“营改增”税制相关理论及政策精神，为后文分析“营改增”对企
业财务的影响奠定理论基础；其次定性说明了建筑企业坚持“营改增”的重要性，
表明了“营改增”能够有效避免建筑企业重复纳税的诟病，进一步优化我国税制
体系；再次从财务的角度定量分析了“营改增”对HB建筑公司的影响；最后从建
筑企业和政府部门两方面提出针对性措施
关键词：营改增，HB建筑企业，财务影响
II
Abstract
The reform of the tax increase was first carried out in Shanghai. The focus of this
reform was on the transportation and service industries. Specifically, it aimed at
transport and some service industries. It took place on New Year's Day in 2012. After
that, the reform of our country’s The tax increase system was implemented drastically
in various provinces and cities throughout the country. After four and four months of
reform, the reforms gradually improved. Under such circumstances, the government
began to carry out more extensive reforms, just like the financial industry. And
construction industry. Among them, the reform of the construction industry has played a
significant role in China’s economic development, which indicates that China’s tax
revenue has started to improve, and China’s VAT taxation has become mature and
effective, further promoting the maturity of the overall taxation system. It is a sign of
cross-phase. Except for this point, the tax increase of the construction industry can
improve the disadvantages of the domestic construction industry's business tax and
double taxation of value-added tax, which greatly eases the financial pressure on
buildings and companies, thereby improving the overall construction enterprises.
Market Competitiveness. However, the construction industry has a wide range of
characteristics and is difficult to reform. Therefore, this article analyzes this situation
and discusses the effective method of changing the value-added tax of the construction
industry in the construction industry to provide advice and countermeasures for the
country.
This article takes the HB construction enterprise as an example to study the
influence of the “business reform and increase” on the corporate finances. First of all,
it elaborates on the theory and policy spirit of the “tax reform and increase taxation”
taxation system. The company’s financial influence laid the theoretical foundation;
secondly, it qualitatively explained the importance of the construction company
insisting on the “business reform”, and showed that the “business reform” can
effectively avoid the criticism of repeated tax payment by construction companies and
further optimize the tax system in China; From the perspective of the quantitative
analysis of the impact of the Camp Renovation on HB Construction Co., Ltd.; Finally,
targeted measures were proposed from both construction companies and government
departments.
Key words: camp changed to increase，HB construction enterprises，financial
impact
III
目录
摘要 .......... I
Abstract ......... II
目录 .......... III
第1章 绪论 ..... 1
1.1 研究背景及意义 ......... 1
1.1.1 研究背景 ......... 1
1.1.2 研究意义 ......... 2
1.2 国内外研究综述 ......... 3
1.2.1 国外研究综述 ..... 3
1.2.2 国内研究综述 ..... 5
1.3 研究内容及方法 ......... 7
1.3.1 研究内容 ......... 7
1.3.2 研究方法 ......... 8
1.4 研究创新之处和不足之处 . 9
1.4.1 研究创新之处 ..... 9
1.4.2 研究不足之处 ..... 9
第2章 营改增概念及理论概述 ... 10
2.1营改增相关概念 ........ 10
2.1.1 营业税.......... 10
2.1.2 增值税.......... 11
2.2 “营改增”的进程及发展趋势 ........ 13
2.2.1 营改增的进程 .... 13
2.2.2 营改增的发展趋势14
2.3理论基础及建筑企业分类释义 ........ 14
2.3.1 公平课税理论 .... 15
2.3.2 最适课税理论 .... 15
2.3.3 财政交换理论 .... 15
2.3.4施工总承包企业 .. 15
2.3.5专业承包企业 .... 15
2.3.6 劳务分包企业 .... 16
IV
第3章 建筑企业营改增的必要性分析 ......... 17
3.1 建筑企业的发展状况 .... 17
3.1.1 建筑企业规模不断增大，国民生产总值比例上升 .......... 17
3.1.2 建筑企业从业人数上升，提供大量就业 ...... 18
3.1.3 建筑企业利润增加，产值利润率偏低 ........ 19
3.1.4 建筑企业总产值增速趋于平缓 .. 19
3.2 建筑业营改增的必要性 .. 20
3.2.1 建筑业营改增符合税制改革趋势及经济结构发展方向 ...... 20
3.2.2 建筑业营改增有效防止抵扣链条间断、重复征税弊端 ...... 20
3.2.3 建筑业营改增有助于固定资产创新优化，提高市场竞争力 .. 21
第4章 营改增对HB建筑股份有限公司的财务影响分析 ...... 21
4.1 HB建筑股份有限公司概况 ........... 21
4.1.1 HB建筑公司概况 . 22
4.1.2 HB建筑公司财务管理模式 ..... 22
4.2 营改增对HB建筑股份有限公司的财务影响 ......... 22
4.2.1 营改增对HB建筑企业纳税流程的影响 ....... 22
4.2.2营改增对HB建筑企业纳税管理的影响 ....... 23
4.2.3营改增对HB建筑企业发票管理的影响 ....... 24
4.2.4营改增对HB建筑企业经营管理的影响 ....... 25
4.2.5营改增对HB建筑施工企业的财务数据核算影响 ........... 27
第5章 建筑企业营改增的应对措施 ........... 32
5.1全面落实营改增 ........ 32
5.2 完善HB建筑企业营改增税后的管理 ... 32
5.2.1 定位企业发展战略33
5.2.2 优化配置企业资源34
5.2.3 实行企业精细化管理 .......... 34
5.2.4 加速公司税务管理信息化建设 .. 34
5.3营改增加强HB建筑企业发票的管理 ... 35
5.3.1保管技巧 ........ 35
5.3.2传递技巧 ........ 35
5.3.3开具技巧 ........ 36
5.4改进HB建筑企业经营管理模式 ....... 37
第6章 结论与展望39。