毕业设计-浅谈营改增对建筑业的影响与对策.doc

毕 业 设 计（论 文） 浅谈营改增对建筑业的影响与对策 系　 别 人文与管理学院 专业名称 财务管理 学生姓名 贺琪 学　 号 1305040517 指导教师姓名、职称 崔瑛 硕士 完成日期 2016 年 03 月 10 日 浅谈营改增对建筑业的影响与对策 摘 要 作为国家重大税制改革的一项，营改增面临挑战与机遇并存的局面。全面营改增后，我国将采用统一的增值税制度，避免了营业税带来的重复征税，减少了偷税漏税的行为，客观上提高政府税收征管能力，也使税收环境变得显著公平，同时对于产业结构的转型优化、刺激消费、促进创业就业等方面也具有十分重大的影响。 建筑业作为基础产业在我国国民经济中占有重要地位，然而近年来建筑业利润微薄不符合其对国民经济的重大贡献，可能是由于建筑行业产业链长中间环节多而杂，致使行业出现供应链上偷工减料、工程链上责任不明确从而导致豆腐渣工程频频出现，严重影响了建筑业在社会公众内心的形象，也阻碍了建筑行业本身的进步。建筑行业营改增在一定程度上能缓解该行业在发展中现存的矛盾，使行业发展前景有所改善，进一步研究探讨建筑业营改增的影响也显得尤为必要。 关键词：营改增，建筑业，重复征税 Influence and Countermeasure of camp change to construction industry ABSTRACT As one of the country's major tax reform, camp changed to increase the face of challenges and opportunities coexist. Fully replacing business tax with value-added tax(VAT), will adopt a unified tax system in our country, avoid business tax caused by double taxation, reducing tax evasion, the objective to improve government tax collection capacity, but also the tax environment becomes significant equity, but also has a great impact on the transformation of the industrial structure optimization and stimulation consumption, promote entrepreneurship employment etc.. The construction industry as a basic industry occupies an important position in China's national economy, but in recent years the construction industry profits is not consistent with its great contribution to the national economy, the construction industry may be due to a long industrial chain of intermediate links are many and complex, resulting in the industry supply chain Jerry, chain of responsibility is not clear to the project lead to shoddy construction appeared frequently, seriously affected the construction industry in the public image of the heart, but also hindered the progress of the construction industry itself. Construction industry camp changed to a certain extent can ease the contradiction between the development of the industry in the development of the in