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MBA毕业论文_改增_对建筑业的税负影响及税务筹划建议-以新疆喀什地区S建筑公司为例PDF

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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 Inordertoadaptthetaxpolicytotheeconomicdevelopment,solvetheproblemof doubletaxation,andfurtherreducetheburdenoftaxpayers,Chinaimplementedthe "replacingbusinesstaxwithVAT"nationwideonMay1,2016,withthegoalofensuringthat thetaxburdenofallindustriesisonlyreducedbutnotincreased.Thecomprehensive "replacementofbusinesstaxwithVAT"marksthewithdrawalofthebusinesstax,whichhas beenleviedfor24years. Theconstructionindustry,asthepillarindustryofChina'seconomy,isalsointhescope ofthereform.Accordingtothestatisticaldataanalysisoftheconstructionindustrybeforeand afterthe"replacingbusinesstaxwithvalue-addedtax"intherecentfouryears,thetaxburden oftheconstructionindustryhasnotdeclined,whichisworththinkingabout.Therefore,how tomakeuseofthe"replacingbusinesstaxwithvalue-addedtax"tomakereasonabletax planning,savetaxexpendituresandreduceoperatingcostsisanimportantproblemfacedby constructionenterprises. Onthebasisofdomesticandforeignscholars'researchonbusinesstaxandvalue-added tax,thispaperintroducesthetheoriesrelatedto"replacingbusinesstaxwithvalue-addedtax" andtaxplanningintheconstructionindustryandtheimpactof"replacingbusinesstaxwith value-addedtax"ontheconstructionindustryincombinationwiththepolicybackgroundof "replacingbusinesstaxwithvalue-addedtax".TakingSconstructioncompanyinkashgar, xinjiangasanexample,thispaperanalyzesthetaxburdenbeforeandafterthereplacementof businesstaxwithVAT.BasedonthesituationthattheVATtaxburdenofSconstruction companyincreasesafter"replacingthebusinesstaxwithavalue-addedtax",thereasonsfor thetaxburdenincreaseareanalyzed.Itismainlymanifestedinthefollowingaspects: insufficientVATinputtax,taxrateincrease,insufficienttaxlawknowledgeupdateof financialstaff,outdatedmanagementmodel,etc.TheoutstandingproblemisinsufficientVAT inputtax.ItfocusesonthetaxplanningSuggestionsofSconstructioncompany,comparesthe amountoftaxpayablebySconstructioncompanybeforeandaftertheplanningthrough appropriatequantitativeanalysis,andreflectstheadvantagesoftaxplanninginsavingtax expenditures.TheresearchoftheplanningproposalmainlycombinesthecharacteristicsofS iii constructioncompanyanditsgeographicallocation,andproposesspecificcountermeasures fromeightaspects:contractsigning,projectcontractingmethodselection,taxliability occurrencetime,machineandequipment,supplierselection,laborservicefee,taxpreference, andenterpriseinternalmanagement.TheconclusionofthispaperaimstohelpSconstruction companyachievethegoaloftaxreductionintheearlystageofthereform,improvethe competitivenessandadaptabilityoftheenterprise,andprovidereferencefortheoverall developmentoftheconstructionindustryinkashiregionofxinjiang. Keywords:"replacingbusinesstaxwithVAT",constructionindustry,taxplanning iv 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.................................................................................