摘要
建筑业是我国国民经济的支柱产业,建筑业的健康发展对促进经济增长与拉动就业具有重要意义。对建筑业实行"营改增"能完善我国增值税体系,消除重复征税现象,是促进该行业持续发展的重要手段。2016年5月1日,我国全面实施"营改增",明确规定建筑业实施11%的税率。本文通过推算建筑企业"营改增"的税负变化情况,并使用上市公司的财务报表数据分析得出"营改增"对建筑企业的可能影响。短期内由于进项抵扣困难,建筑企业税负可能会上升,但长期来看,"营改增"能促进企业规范经营管理,加快产业升级。本文从建筑合同选择方式、增加固定资产投资、规范会计核算的角度给建筑企业减轻税负提出建议。
The construction industry is one of the pillar industries of our national economy, playing a strong role in driving the economy forward and absorbing employment. On the one hand, "The reform from business tax to value-added tax (VAT)" of the construction industry can improve our VAT system. On the other hand, it can eliminate double taxation and ensure the sustainable development of the enterprises. From May 1, 2016, the reform expands to all industries across the country, and the VAT rate of the construction industry is 11%. This paper calculates the tax burden before and after the tax reform and analyses the financial data of the listed enterprises based on the simulation calculation. In the early stages, the reform may increase the tax burden because of the difficulties of the VAT input tax deduction. Viewed from a long-term development, the reform can promote the enterprises management structure, and upgrade the construction industry. Finally, this paper puts forward some suggestions for enterprises from the choice of construction contracts and the investment of assets and the regulation of accounting system.
出处
《湖南商学院学报》
2017年第1期49-55,共7页
Journal of Hunan Business College
关键词
建筑业
营改增
税负变化
construction industry
replace business tax with value-added tax
changes of tax burden