浅谈营业税改增值税对企业的影响---以建筑业为例.docx

浅谈营业税改增值税对企业的影响——以建筑业为例摘要：我国正处于经济转型时期，大力发展第三产业，营改增有利于完善税制，消除重复征税；有利于社会专业化分工，促进产业融合；有利于降低企业税收成本，增强企业发展能力；有利于优化投资、消费和出口结构，促进国民经济健康协调发展。本文首先介绍了国内外对于营改增研究的研究现状，对我国营业税改增值税的背景和营业税改增值税的必要性进行分析，并对建筑业营业税改征增殖税的可行性和建筑业营业税改征增殖税的难点进行了深入的分析；本文的重点在于研究营改增对建筑业的影响：影响收入、影响成本、影响材料费用、影响人工费、影响机械费、影响资产价值及折旧费、影响企业纳税、影响利润和现金流、影响转分包和挂靠等经营形式、影响企业管理、影响建筑企业核心竞争力以及影响建筑企业海外经营等；在建筑企业如何更好地面对营改增方面，提出了夯实财务管理基础、加强技术改造和设备更新，提高核心竞争力、加强税务筹划、规范企业管理、建立专用设备进项税额备抵制度、合理设计征收税基以及打造高素质的人才队伍等措施。关键词：增值税；营业税；营改增；建筑业On the business tax reform VAT ——for example in the construction industryAbstract: China is in a period of economic restructuring, vigorously develop the tertiary industry, camp change increases and help improve the tax system, to eliminate double taxation; conducive to social specialization, promote industrial integration; help to reduce the cost of corporate taxation, enhance development capability; there help to optimize the structure of investment, consumption and exports, and promote healthy and coordinated development of the national economy. This paper first introduces the research status at home and abroad for the camp change increase research, the need for analysis of the background of the business tax reform VAT and business tax reform, and the construction industry business tax reform VAT feasibility and construction business tax change levy VAT difficulties of in-depth analysis; focus of this article is that the camp change that affect the growth of the construction industry: affect income, affect the cost and impact of the cost of materials, impact of labor costs, impact machinery costs, affecting the value of the assets and depreciation charges impact of corporate tax, the impact of the profit and cash flow, turn subcontract and anchored form of business impact, affecting corporate management, the impact of construction enterprises core competitiveness, and the impact of construction enterprises operating overseas; to face commercial change in construction enterprises how to better respect