对建筑业“营改增”的研究-以甲建筑企业为例对建筑业“营改增”的研究-以甲建筑企业为例.doc

对建筑业“营改增”的研究-以甲建筑企业为例 摘要：随着交通运输业、现代服务业等行业的“营改增”政策在全国范围的顺利实施，现在，人们已经开始把目光转移到了那些还没有进行“营改增”的行业。而建筑业作为当前还未进行“营改增”的行业之一，尤其引人关注。事实上，很少有行业的税务政策能够像建筑业一样需要这么广泛分析和审查。由于建筑业涉及的面比较广，所以财政部门和税务机关制定“营改增”政策需要考虑更多方面问题。建筑业相对于其他行业具有特殊性，因此建筑业“营改增”的难度也相对比较大。建筑业企业应该提前做好“营改增”的准备工作，根据自身实际情况，制定合适的处理方案，以便能够从“营改增”中获益，从而更好地发展。对于国家来说，通过“营改增”促进建筑行业的发展将有助于经济协调增长和社会和谐。 【关键词】“营改增”;建筑行业;发展  Study of construction industry to increase camp - in A construction company group co., LTD., for example Abstract：Due to the success spread of camp to increase policy in traffic transport industry and modern service industry in China,people start to pay attention to industries which have not implemented this policy yet. Among these industries, construction industry attracts most attention.In fact,it is hard to find another industry that so needy to get a widely analysis and auditing. Since there are a lot areas are covered by construction industry, so that there are more problems to concern for government and tax authorities to design the camp to increase policy in construction industry. Due to special character owned by construction industry, the difficulty to publish a camp to increase policy in construction industry is relatively high.For companies in construction industry,in order to get profit form camp to increase policy,they should prepare for it in advance,and make suitable plans based on their own situations. For Chinese government,the camp to increase policy can strengthen the development in construction industry which will help increase society harmony and Coordinated economic growth. [Key words] Camp to increase; The construction industry; Development 目录 一、前言 ………………………1 (一）“营改增”的概念 ………………………1 （二）研究的意义 ………………………1 （三）研究方法 ………………………2 （四）研究现状 ………………………3 二、为何要实现建筑行业“营改增” ………………………3 三、实现建筑行业“营改增”中对建筑企业影响 ………………………4 四、甲建筑企业“营改增”分析 ………………………6 五、甲建筑企业“营改增”存在的问题 ………………………8 （一）甲建筑企业财务人员素质偏低，训练较少 ………………………8 （二）甲建筑企业税收岗位设置不完善 ………………………8 六、对甲建筑企业应对“营改增”的建议 ………………………8 （一）申请补贴政策 ………………………8 （二）制定自己的商业计划 ………………………9 （三