建筑企业“营改增”后税务与成本管理探析——以中国建筑股份有限公司为例

The Analysis of the Tax Management and Cost Control of Construction Enterprises after “Replacing Business Tax with Value-Added Tax”: Taking China State Construction Engineering Corporation.Ltd as a Case Study

在建筑业全面"营改增"的背景下,对部分建筑企业税额"不减反增"的原因进行了分析,以中国建筑股份有限公司为例,全面解析了其应对"营改增"的措施。在此基础上分析了"营改增"反映出的企业税务管理和成本管理观念的问题,探讨了将税务和成本控制落实到经营全部环节的措施,提出了增强纳税筹划意识、实行税务风险管理、利用会计电算化指导税务、将税务与成本联系在一起、进行成本规划与成本控制等建议。

In concurrence with wide implementation of the policy of the ＂replacing business tax with value-added tax＂ in the construction industry, this paper analyzes the causes of the continuous increase of the business tax for some construction enterprises in China. China State Construction Engineering Corporation. Ltd is used as a case study for a thorough analysis of its measures taken in response to the policy. Based upon this, the paper analyzes the problem of the management of business tax and cost reflected by the policy. The paper also studies the measures to manage and apply tax and cost control. In addition, the paper puts forward suggestions including raising the awareness of tax planning, practicing tax risk management, applying accounting computerization on tax administration, connecting tax and cost and carrying out cost planning and cost control.