“营改增”对建筑企业的影响分析及应对策略

自2012年我国启动"营改增"政策以来,试点行业和区域逐渐扩大,建筑行业虽已被纳入试点范围,但由于其自身行业的特殊性及改革所面临的复杂环境而一直被搁置。本文介绍了建筑企业实施"营改增"的政策背景及意义,并从会计核算、纳税、合同和发票管理三个方面分析了"营改增"对建筑企业的影响,在此基础上,从提升会计核算水平、合理探索税收筹划、强化内部控制管理等方面探讨了建筑企业应该如何有效适应"营改增"这一政策变动。

Since China launched the policy of replacing business tax with value-added tax in 2012, pilot industries and regions have been gradually expanded. Although the construction industry has been included, the pilot reform is shelved due to its own industry particularity and complexity of the environment in which the reform faces. This paper introduces the policy back-ground and its significance of ＂replacing business tax with value-added tax＂ in construction enterprises, and analyzes the impact on construction firms from three aspects, i.e. accounting, tax, contract and invoice management. On this basis, the paper further discusses and explores how construction firms could effectively deal with the policy change of ＂replacing business tax with value-added tax＂, from aspects of elevating accounting standard, reasonably exploring tax planning and strengthening internal control and management.