后营改增时代建筑业企业增值税税负变化分析.pdfVIP

后营改增时代建筑业企业增值税税负变化分析 中文摘要 2016 年 5 月全面营改增,建筑业企业经历了从营业税税种到增值税 转变，实现了建筑业增值税链条的完整，弥补了营业税对同一货物重复 征税的不足，给建筑业企业减税降负带来喜讯。全行业减税的目标在理 论上是可行的，实际上也有建筑业企业在营改增的变革中获利，但也存 在部分企业税负上升的情况。本文以上海建工集团为例，分析其在营改 增前后的税负变化，探索建筑业企业税负上升的原因，并从企业自身、 征管部门、税收制度角度提出降低税负的对策，目的在于为建筑业企业 更多地获得减税降负的福利。 关键词： 建筑业企业 后营改增 增值税税负 Abstract In May 2016, the construction industry experienced a shift from a sales tax to a value added tax, achieving the integrity of the value-added tax chain in the construction industry and avoiding the drawback of double taxation of business tax, to the construction industry to reduce taxes and reduce the negative brought about the Gospel. The goal of industry-wide tax cuts is theoretically feasible and, in fact, there are changes in the construction sector that benefit from the changes that have been made, but there are also some increases in corporate tax burdens. Taking the Shanghai Construction Group as an example, this paper analyzes the changes of tax burden before and after the reform of the business, probes into the reasons for the rising tax burden of the construction enterprises, and puts forward the countermeasures to reduce the tax burden from the angle of the enterprise itself, the Administrative Department and the tax system, the aim is to increase the benefits of tax cuts and downpayments for construction enterprises. Key words： construction enterprises a sales tax to a value added tax Value Added tax burden 目录 一、引言 4 二、我国建筑业的营改增的进程 5 （一）营改增的实施目标5 （二）建筑业的特征6 1.建筑业企业在我国的经济地位6 2.建筑业企业生产的特点7 3．建筑业营改增前后的税收制度变化7 （三）建筑业营改增的减税效应一般性分析8 1.对小规模纳税人的影响8 2.对一般纳税人的影响8 3.简易计税8 4.延用营业税时代分包扣除计税9 5.拓宽抵扣范围9 三、建筑业企业营改增减税效应实证分析 10 （一）上海建工的生产经营范围10 （二）营改增前后上海建工的营业税和增值税税负分析11 四、建筑业企业增值税税负上升的原因分