营改增背景下a建筑企业纳税管理研究工商管理专业论文.docxVIP

硕j!论文 硕j!论文 ”营改增”背景下A建筑企业纳税管理研究 burden IS of great significance． In addition，in the increasingly diversified tax environment today，the problem of enterprise management is becoming more and more complex．Construction enterprises due tO the multi point，wide，length of the characteristics of the industry,”camp changed to increase ”before facing the tax management is relatively typical．”camp changed to increase”after, the construction enterprises face the new tax policy,how to adjust the tax management methods，how to to the relevant tax laws and regulations as the basis，according to their own production and operation and tax obligations，self control and supervision is building activity of the enterprise tax is an important content． This paper intends to a construction enterprise aS an example，discusses the implementation of the”camp changed to increase”tax policy after,a construction enterprise how the tax management Can better implement tax policy and tax collection and management law,ensure tax timely and sufficient storage，and Can encourage enterprises to consciously fulfill their obligations to pay taxes，to maintain its own economic interests． Key words：Construction industry,business tax，value added tax，”camp changed to increase”，taxmanagement III 万方数据 目 目 录 硕二Ij论文 目 录 摘 要 。I Abstract ． ．．II l绪论 ．1 1．1研究背景和研究意义 ．．1 1．1．1研究背景 l 1．1．2研究意义 ．1 1．2国内外相关研究 一2 1．2．1国外相关研究 2 1．2．2国内相关研究 3 1．3研究内容和研究方法 一5 1．3．1研究内容 5 1．3．2研究方法 7 1．4论文的创新和不足 ．．8 1．4．1论文的创新 8 1．4．2论文的不足 ．8 2相关理论基础 。9 2．1税收概述 ．．9 2．1．1税收概念 9 2．1．2税收主要种类 9 2．1．3税收特征 9 2．2纳税管理概述 l O 2．2．1纳税管理概念 一10 2．2．2纳税管理内容 ．．10 2．2．3纳税管理特点 ．．11 2．3建筑企业纳税管理概述 12 2．3．1建筑企业概念界定 ．．12 2．3．2建筑企业税收概述 ．．12 2．3．3建筑企业“营改增”进程 ．．13 2．3．4建筑企业纳税管理特点 ．．1 3 3 tc营改增，，前A建筑企业纳税管理及存在问题 15 3．1 A建筑企业概述 15 万方数据 硕十论文 硕十论文 营改增”背景下A建筑静Jk纳税管理研究 3．2 A建筑企业纳税现状 ．16 3．3 A建筑企业纳税管理现状 ．1 8 3，4 A建筑企业纳税管理存在问题 ．20 4“营改增’’对A建筑企业纳税管理主要影响 一24 4．1‘‘营改增”对A建筑企业纳税政策管理的影响 24 4．1．1“营改增”促使A建筑企业纳税政策管理意识发生转变 一24 4．1．2 A建筑企业“营改增”后纳税政策变化 ．．25 4．1．3“营改增”新政策对A建筑企业纳税政策管理影响 一26