“营改增”对建筑企业会计核算的影响及对策

The Effects of Replacing Business Tax With VAT on Construction Enterprises’Accounting and Countermeasures

通过文献研究法、比较分析法和实例分析法,对2016年5月1日全面推开的“营业税改增值税”(简称“营改增”)政策给建筑业会计核算带来的影响进行探究。实施新政策后,建筑企业收入有一定规模的缩减;收入纳税义务发生时间有所递延;成本有一定幅度降低,但有新的管理成本产生;税负和利润的变化取决于征税方式、可抵扣进项税额的成本和增值税税率等因素。建筑企业应认真领会“营改增”政策的精神实质,选择最优业务模式,加强发票及合同管理,建立财务共享服务中心,梳理和正确选择供应商,合理调整人工和机械化比例,灵活吸收最新税收优惠政策,从而跟上税制改革的步伐。

The effects on construction enterprises’accounting of“replacing business tax with VAT(value added tax)”policy,which has been in full implementation since May 1,2016,was discussed with a literature research method,comparative analysis method and case analysis method.It was found that the enterprises’revenues are reduced,the tax liability timing for revenues delays,there is some reduction in costs but there are new administrative costs,and tax and profits changes depend on factors such as the way taxes are levied,the cost of deductible input tax and the rate of VAT.Construction enterprises should carefully grasp the spiritual essence of“replacing business tax with VAT”policy,select the best business model,strengthen invoices and contracts management,establish a financial shared service center,choose suppliers rationally,adjust the proportion of labor and mechanization reasonably in production,understand the latest preferential tax policies,so as to keep up with the pace of the tax reform.