营改增”对建筑企业的影响研究.docxVIP

PAGE 2 Research on the influence of replacing business tax with value-added tax on construction enterprises Abstract：With the deepening of Chinas economic structural reform, in order to adapt to the needs of the current social and economic transformation, the tax system reform is therefore advancing with The Times, more suitable for the national development line and the new situation of the full implementation of the business tax to value-added tax has been further put on the agenda. On May 1, 2016, the construction industry, the last batch of enterprises to replace business tax with value-added tax, was officially put into operation. Compared with other industries, the construction industry has many difficulties in replacing the business tax with a value-added tax. The construction industry is characterized by a wide area of industries, a long production cycle, strong fixation and a large amount of capital, which is also one of the reasons why the tax burden of many enterprises rises instead of falling. How to help enterprises successfully survive the painful period of tax reform has also become a high-profile issue in the whole society. This paper, taking shenzhen keyuan construction group co., LTD as a case, through the methods of literature research, case analysis, clarify the construction camp change change and construction of value-added tax policies, explore keyuan shares under the background of camp to increase the problems existing in the production management, and put forward reasonable Suggestions for the enterprise through the analysis research, also for other enterprises to provide a valid template, successfully implemented for the country to add camp for reference. Keywords：Replacing business tax with VAT， Construction companies， Impact 目 录 TOC \o 1-3 \h \z \u 第1章 绪 论 1 1.1研究背景和意义 1 1.1.1 本课题的背景分析 1 1.1.2 本课题的研究意义 1 1.2 文献综述 2 1.2.1 国内研究 2 1.2.2 国外研究 3 1.3课题研究方法和内容 3 1.3.1 研究方法 3 1.3.2 研究内容 4 第2章 相关概念及理论基础 5 2