【作者】 李薇；

【导师】 孔凡士；

【作者基本信息】 郑州大学 ， 工程管理硕士（专业学位）， 2020， 硕士

【摘要】 为降低企业税负,减少重复纳税,促使社会税务形成更好的良性循环,财政部和国家税务总局联合下发通知,决定自2016年5月1日起,将建筑业、房地产业、生活服务业等缴纳营业税的纳税人,全部纳入营改增试点范围,改缴增值税。营改增后建筑业执行的初始增值税税率为11%,比营业税3%的税率提高了8个百分点,为此有企业担心营改增后企业税负增加。但根据营改增前专家推演测算,扣除进项税额的抵扣之后,实际的税负是降低的。因此,对建筑施工企业而言,营改增后施工项目的税负增加还是减少,施工项目又该如何应对税制改革带来的不利影响,成为施工企业最关心的问题。本文首先运用文献研究法分析营改增对工程计价规则带来的改变,通过营改增前后综合单价计算方法的不同,税金计算不同,阐述营改增对施工项目工程造价、投标报价及税负的影响,并构建基于成本分析的施工项目税负增减测算模型。然后运用对比分析法对案例项目的竣工成本进行分析,验证施工项目税负增减模型,快速判断营改增后施工项目税负增加与否,并根据成本分析结果,基于施工项目管理者角度提出策略和建议:首先调整企业组织架构,改变现有管理模式,建立完整的增值税抵扣链条;其次,加强施工项目分包管理以及材料采购管理,以“综合采购成本最低,利润最大化”为原则,优选供应商;最后,加强施工项目合同管理,从源头防范税务风险,重视结算管理,避免结算滞后导致进项税不能及时抵扣带来的损失。本文的研究结果为众说纷纭的营改增降低施工企业税负做出了例证,也为后续施工项目实施积累了经验,利于施工企业更好的享受营改增政策的红利。更多还原

【Abstract】 In order to reduce corporate tax burden,reduce repeated tax payments,and promote a better virtuous circle of social taxation,the Ministry of Finance and the State Administration of Taxation jointly issued a notice and decided to start construction,real estate,and living services from May 1,2016.All taxpayers of business tax,including business,shall be included in the scope of the pilot,and the payment of business tax shall be changed to VAT.After replacing the business tax with a value-added tax,the initial VAT rate implemented by the construction industry is 11%,which is 8 percentage points higher than the business tax rate of 3%.Therefore,some enterprises are worried about the increase of corporate tax burden after replacing the business tax with a value-added tax.However,according to the calculation by experts before replacing the business tax with a value-added tax,the actual tax burden is reduced after deducting the input tax deduction.Therefore,for construction enterprises,whether the tax burden of construction projects will increase or decrease after replacing the business tax with a value-added tax,and how to deal with the adverse impact of tax reform on construction projects,have become the most concerned issues.At first,this paper USES literature research analysis the camp change with the increase of the project valuation rules,through the camp before and after the change to increase the comprehensive unit price is different,the calculation methods of tax calculation,this paper camp to increase the project cost of construction project,bidding quotation and the influence of the tax burden,and build the construction of tax increase and decrease measure model based on cost analysis.Then using comparative analysis method to analyze a case project completion costs,tax increase or decrease in model validation construction projects,to quickly determine the camp to increase construction project after taxes increased or not,and,according to the results of the cost analysis based on the Angle of construction project management strategies and Suggestions: first,adjust the enterprise organization structure,change the existing management mode,set up the complete VAT deduction chain;Secondly,strengthen the subcontracting management of construction projects and material procurement management,and select suppliers according to the principle of "lowest comprehensive procurement cost and maximum profit".Finally,the contract management of construction projects should be strengthened to prevent tax risks from the source and pay attention to settlement management to avoid losses caused by the failure of timely deduction of input tax due to delayed settlement.The research results of this paper exemplify the controversial idea of replacing business tax with VALUE-ADDED tax to reduce the tax burden of construction projects,and also accumulate experience for the implementation of subsequent construction projects,which is conducive to the construction projects to better enjoy the dividend of the policy.更多还原