毕业论文浅析建筑业营改增所遇问题及对策.doc

提供全套，各专业毕业设计 浅析建筑业营改增所遇问题及对策 摘 要 随着我国经济不断发展，税制问题随之浮出水面，这时候,对我国现行营业税的改革就显得很有必要。2011年11月16日财政部、国家税务总局《关于印发营业税改征增值税试点方案的通知》(财税{2010}1O号)明确表示，建筑业适用增值税一般计税方法，发生应税交易取得的全部收入按11％的税率征收增值税。建筑业对此次税制重大改革应该尽快适应，如何应对营业税改征增值税，是当前建筑企业迫切需要研究和解决的问题。 营业税改征增值税主要原因是现行税制结构不合理，难以适应经济发展的需要，中小企业税负过重，利率缩减，竞争力下降，导致中小企业发展受到抑制；改征之后，企业整体税负减少，不再有重复征税，企业利润空间扩大，竞争能力增强。可见，“营改增”影响不仅仅是企业纳税负担的问题，可能还涉及财务管理、会计核算以及企业竞争力等诸多方面。本文将从建筑业营业税改征增值税的现实及可行性分析出发，结合建筑业营业税改征增值税所遇到的难点和问题，详细研究分析，提出建筑业营业税改征增值税的相关建议。 关键词：建筑业 营业税 增值税 ABSTRACT As the growing of Chinas financial condition, tax problems will float to the surface of the water. At this time, our current business tax problems and their reform becomes necessary. Ministry of Finance, State Administration of Taxation indicate clearly in On the issuance of business tax levy VAT pilot program notice, construction methods for general VAT tax, get all taxable transactions occurring income tax rate of 11% VAT. How to deal with business tax VAT, is the current construction enterprises urgently need to study and solve problems. Business tax to value added tax was mainly due to current tax structure is irrational, difficult to adapt to the needs of economic development, SME tax burden too heavy, reduce interest rates, declining competitiveness, led the development of SMEs is suppressed. After the change levy, reduce their overall tax burden, with no double taxation, corporate profit margins to expand, enhance competitiveness. Apparently, Camp changed by affect not just the problem of corporate tax burden, may also involve financial management, accounting and many other aspects of the competitiveness of enterprises. This article discourses from the construction industry business tax to VAT, from feasibility analysis, combined with the construction industry business tax to VAT difficulties and problems encountered, detailed research and analysis, proposed the construction industry business tax to VAT related recommendations. Key words: Building industry Business