国家经济的良性发展离不开优质的税收政策支持，它不仅可以保证国家拥有源源不 断的发展动力，同时使企业获得持续的收益增长。自2012年初，国家率先从上海市开始 进行“营业税改征为增值税”税收改革，希望能够减轻企业缴纳多种税收的负担，为企 业实力的提升给予更加良好的发展环境。但是在改革过程中，对很多企业产生了不同程 度的负面影响，不仅没有帮助企业减负，反而带来了新的阻碍，因此建立科学的应对国 家税收改革政策的策略，已经成为帮助企业获得更好发展的关键。 本论文的研究对象A建筑工程公司，主要涉及建筑工程项目和房地产开发项目等， 因为这类企业在税收方面涉及面十分广泛，而且经营环境和流程十分复杂，在加上建筑 工程企业目前利润率较低，所以相对而言A建筑工程公司对财务指标的变化十分敏感。 在税收政策发生变化后，给A建筑工程公司带来较大影响，甚至决定公司未来的发展战 略，因此本文从A建筑工程公司的实际经营状况和财务现状出发，使用先进的税务管理 相关理论和方法，对A建筑工程公司在“营业税改征为增值税”后出现的各类税务管理 问题进行分析，找到造成这些问题和影响的根本原因所在，主要包括：经营管理模式不 适应、项目管理方法不科学、供应商管理不合理和财税管理制度不完善等四个方面。在 找到问题症结后，作者结合目前A建筑工程公司的实际情况，为其建立一套切实可行的 “营业税改征为增值税”应对策略，建立科学的经营管理模式、创建规范的项目管理体 系、建设合理的供应商及合同管理方法、打造完善的财税管理制度。从帮助A建筑公司 更好地利用国家税收改革进行经营方式和盈利能力的提升，彻底摆脱由于税收政策带来 的负面影响。 本文的研究成果不仅仅可以有效的解决A建筑公司由于“营业税改征为增值税”政 策实施带来的问题，同时这些研究成果还能在其他工行企业解决类似问题时提供专业的 建议和帮助。 关键词：建筑公司；营改增；影响；对策研究 “营改增”对A建筑公司税收管理影响及对策研究 - II - Study on Tax management impact and Countermeasure of Replacing the Business Tax with a VAT for Construction Company A Abstract The sound development of the national economy is inseparable from the support of high-quality tax policies, which can not only ensure the country’s continuous momentum of development, but also enable enterprises to obtain sustained revenue growth. Since the beginning of 2012, China took the lead in carrying out the tax reform of "replacing business tax with value-added tax" in Shanghai, hoping to reduce the enterprises’ burden of paying various taxes and provide a better development environment for the improvement of enterprises' strength. However, in the process of reform, it has exerted negative effects on many enterprises to varying degrees. Instead of helping enterprises reduce their burden, it has brought new obstacles. Therefore, establishing a scientific strategy to deal with the national tax reform policy has become the key to help enterprises achieve better development. As the research object of this paper, A Construction Engineering Company mainly involved in construction engineering and real estate development projects, etc.. Because taxation scope for such companies is very broad, the operating environment and process are complex, and the profit margins of construction enterprises is pretty low, A Construction Engineering Company is sensitive to the change of financial indicators. The changes in tax policy brings great influence to A Construction Engineering Company, and even decides the company's future development strategy. This article is based on the reality of A Construction Engineering Company’s operating and financial situation, uses the advanced tax management related theories and methods, analyzes all kinds of tax administration problems of A Construction Engineering Company after " replacing business tax with value-added tax", finds out the root cause of these problems and influence, mainly includes four aspects: management pattern does not adapt, project management method is not scientific, supplier management is not reasonable, and the fiscal and taxation management system is imperfect and so on. After finding the issues, combined the actual situation of A construction Engineering Company, the author creates a set of feasible change " replacing business tax with value-added tax " strategy, and establishes a scientific management mode, creates a standard system of project management, constructs reasonable suppliers and contract management methods, builds perfect financial management system, to help A Construction Engineering Company make better use of the national tax reform to improve its business 大连理工大学专业学位硕士学位论文 - III - mode and profitability, and completely get rid of the negative impact brought by the tax policy. The research results of this paper can not only effectively solve the problems caused by the implementation of the policy of "replacing business tax with value-added tax" in A Construction Engineering Company, but also provide professional suggestions and help for other industrial and commercial enterprises to solve similar problems. KeyWords: Construction Company; Business Tax into Value-AddedTax;Influence; Solution Research “营改增”对A建筑公司税收管理影响及对策研究 - IV - 目 录 摘要 ..................................................................................................................................... I Abstract ............................................................................................................................. II 1 绪论 .............................................................................................................................. 1 1.1 研究目的及意义 ............................................................................................... 1 1.1.1 研究目的 ................................................................................................ 1 1.1.2 研究意义 ................................................................................................ 2 1.2 研究思路及方法 ............................................................................................... 2 1.2.1 研究思路 ................................................................................................ 2 1.2.2 研究方法 ................................................................................................ 3 2 理论基础及文献综述 .................................................................................................. 5 2.1 国内外相关研究 ............................................................................................... 5 2.1.1 国外研究情况 ........................................................................................ 5 2.1.2 国内研究情况 ........................................................................................ 7 2.2 相关理论 ........................................................................................................... 8 2.2.1 营业税的理论基础 ................................................................................ 8 2.2.2 增值税基本概念 .................................................................................... 9 2.3 “营改增”专项研究概述 ............................................................................... 9 2.3.1 “营改增”的基本原则 ........................................................................ 9 2.3.2 “营改增”的进展情况 ...................................................................... 10 2.3.3 “营改增”的税率变化 ...................................................................... 10 3 “营改增”对A建筑工程公司的影响及现状 ........................................................ 11 3.1 A建筑工程公司介绍 ...................................................................................... 11 3.2 “营改增”对建筑工程行业的影响 ............................................................. 11 3.2.1 建筑工程行业概况 .............................................................................. 11 3.2.2 “营改增”对建筑工程行业的红利 .................................................. 12 3.2.3 建筑工程行业实施“营改增”的支持条件 ...................................... 13 3.3 “营改增”后A建筑工程公司的财税现状 ................................................ 14 3.3.1