“营改增”对PC构件生产企业的影响及实证分析

The Influence of VAT on PC Component Manufacturers and the Empirical Analysis

梳理了"营改增"政策,分析"营改增"前后装配整体式建筑PC构件生产企业的税负情况,得出税负变化与营业收入和增值税进项税额有关的结论,并按11%的建筑业增值税税率计算求得税改前后总税负差额。在此基础上,以沈阳市某装配整体式建筑PC构件企业2014年真实销售数据为依据,计算该企业"营改增"前后企业的利润、税负等财务数据并进行对比分析,得到"营改增"后该企业税负将有所降低的结论。

By carding the policy of VAT Reformation,and analyzing the tax burden of assembled monolithic architecture PC components production enterprise before and after VAT Reformation,w e come to the conclusion that tax changes are related to the operating income s and the input VAT and find the difference of tax burden before and after the tax reform,w hich is based on 11%of the construction of VAT rates. On this basis,w e also draw the conclusion that the tax burden of this enterprise w ill be reduced after VAT Reformation,w hich is made on the real sale data in 2014 of one prefabricated PC components factory in Shenyang,calculation of this enterprise 's profits before and after VAT Reformation and comparative analysis on financial data of the tax burden.