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I毕业设计(论文)浅谈营改增对建筑业的影响与对策系别人文与管理学院专业名称财务管理学生姓名贺琪学号1305040517指导教师姓名、职称崔瑛硕士完成日期2016年03月10日II浅谈营改增对建筑业的影响与对策摘要作为国家重大税制改革的一项,营改增面临挑战与机遇并存的局面。全面营改增后,我国将采用统一的增值税制度,避免了营业税带来的重复征税,减少了偷税漏税的行为,客观上提高政府税收征管能力,也使税收环境变得显著公平,同时对于产业结构的转型优化、刺激消费、促进创业就业等方面也具有十分重大的影响。建筑业作为基础产业在我国国民经济中占有重要地位,然而近年来建筑业利润微薄不符合其对国民经济的重大贡献,可能是由于建筑行业产业链长中间环节多而杂,致使行业出现供应链上偷工减料、工程链上责任不明确从而导致豆腐渣工程频频出现,严重影响了建筑业在社会公众内心的形象,也阻碍了建筑行业本身的进步。建筑行业营改增在一定程度上能缓解该行业在发展中现存的矛盾,使行业发展前景有所改善,进一步研究探讨建筑业营改增的影响也显得尤为必要。关键词:营改增,建筑业,重复征税IIIInfluenceandCountermeasureofcampchangetoconstructionindustryABSTRACTAsoneofthecountry'smajortaxreform,campchangedtoincreasethefaceofchallengesandopportunitiescoexist.Fullyreplacingbusinesstaxwithvalue-addedtax(VAT),willadoptaunifiedtaxsysteminourcountry,avoidbusinesstaxcausedbydoubletaxation,reducingtaxevasion,theobjectivetoimprovegovernmenttaxcollectioncapacity,butalsothetaxenvironmentbecomessignificantequity,butalsohasagreatimpactonthetransformationoftheindustrialstructureoptimizationandstimulationconsumption,promoteentrepreneurshipemploymentetc..TheconstructionindustryasabasicindustryoccupiesanimportantpositioninChina'snationaleconomy,butinrecentyearstheconstructionindustryprofitsisnotconsistentwithitsgreatcontributiontothenationaleconomy,theconstructionindustrymaybeduetoalongindustrialchainofintermediatelinksaremanyandcomplex,resultingintheindustrysupplychainJerry,chainofresponsibilityisnotcleartotheprojectleadtoshoddyconstructionappearedfrequently,seriouslyaffectedtheconstructionindustryinthepublicimageoftheheart,butalsohinderedtheprogressoftheconstructionindustryitself.Constructionindustrycampchangedtoacertainextentcaneasethecontradictionbetweenthedevelopmentoftheindustryinthedevelopmentoftheindustrytoimprovetheprospectsforfurtherstudyandexploretheimpactoftheconstructionindustrytoincreasethecampisalsoparticularlynecessary.Keywords:accountsreceivable,auditrisks,doubletaxationIV目录摘要..............................................................................................................................................................IIABSTRACT.................................................................................................................................................III引言..............................................................................................................................................................11绪论............................................................................................................................................................21.1选题意义..........................................................................................................................................21.1.1理论意义................................................................................................................................21.1.2现实意义................................................................................................................................21.2文献综述..........................................................................................................................................21.2.1国外研究现状........................................................................................................................21.2.2国内研究现状........................................................................................................................31.3研究方法与研究路径......................................................................................................................31.3.1研究方法................................................................................................................................31.3.2研究路径................................................................................................................................42建筑业实施“营改增”的必要性.............................................................................................................52.1建筑企业重复征税情况严重..........................................................................................................52.2建筑企业税负较重,有待减轻.......................................................................................................53建筑业实施“营改增”面临的影响.........................................................................................................73.1“营改增”对建筑业税率和实际税负的影响................................................................................73.2“营改增”对建筑业纳税地点的影响............................................................................................73.3“营改增”对建筑业业务模式和经营管理的影响........................................................................73.4“营改增”对建筑业现金流的影响................................................................................................73.5“营改增”对建筑业税务管理的影响............................................................................................74建筑业应对“营改增”改革的对策.........................................................................................................94.1企业应对措施.................................................................................
本文标题:浅谈营改增对建筑业的影响与对策
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