论文总字数：26382字

摘 要

我国于2012年开始正式实施“营改增”试点，于2016年两会期间提出全面推进“营改增”，其目的主要在于减少企业重复纳税的环节，调动各方面的积极性，从而进一步减轻税收负担，促进社会经济持续健康发展。作为国民经济支柱性产业的建筑业也被纳入此次税制改革范围之内，但由于建筑行业自身组织庞大复杂、税负高，此次“营改增”对其来说无疑是一次巨大的挑战。在此背景之下，研究“营改增”后建筑企业的经营情况、财务核算和税负状况等方面以及如何进行税收筹划，都具有相当积极的作用。

本文采用了理论分析与案例分析相结合的研究方法，借助于税负分析、财务报表分析等研究工具，在梳理国内外相关文献的基础上对建筑企业实施“营改增”后的税收筹划方面进行了研究与探讨。文章的研究内容主要包含以下三个方面：首先是理论分析，在梳理了有关增值税和税收筹划的基本理论后，总结了建筑业主要的增值税政策，并通过建筑业的现状分析其进行税收筹划的必要性。接下来是案例分析，本文以中国建筑集团有限公司为实例，详细分析了“营改增” 政策对企业的经营情况、财务核算以及税负状况带来的影响，并根据其税收筹划方案分析可能存在的问题。最后是相关建议，即通过相关理论研究和对中国建筑集团有限公司的案例研究，得出“营改增”后进行税收筹划的启示和相关建议。

本文的结论如下：在实施“营改增”政策后，建筑企业的财务核算、税负情况以及经营管理等方面都可能存在困难与挑战，因此进行税收筹划显得尤为重要；企业在“营改增”后应该要及时掌握最新的税收政策，根据自身经营情况合理制定适合企业发展的税收筹划方案，并不断做出调整，以真正实现降低企业税负、实现税后利润最大化。

关键字：营改增；建筑企业；税收筹划

Research on Tax Planning of China State Construction Engineering Corporation after "Replacing Business Tax with Value-added Tax"

Abstract

In 2012, China officially implemented the pilot project of "replacing business tax with value-added tax", and proposed to comprehensively promote "replacing business tax with value-added tax" during the 2016 NPC and CPPCC sessions. The main purpose is to reduce the repeated tax payment of enterprises, mobilize the enthusiasm of all aspects, so as to further reduce the tax burden and promote the sustainable and healthy development of social economy. As a pillar industry of the national economy, the construction industry has also been included in the scope of the tax reform. However, due to the huge and complex organization of the construction industry itself and the high tax burden, the "replacing business tax with value-added tax" is undoubtedly a huge challenge for it. In this context, the research on the construction enterprises’ operation, financial accounting and tax bearing after "replacing business tax with value-added tax", as well as how to carry out tax planning, has a very positive role.

This paper adopts the research technique of the combination of theoretical analysis and case analysis, and makes a study and analysis on the tax planning of construction companies after the implementation of "replacing business tax with value-added tax" on the basis of arranging the domestic and foreign literature with the help of tax burden analysis, financial statement analysis and other research tools. The content of this article mainly includes the following three aspects. First is the theoretical analysis. This paper sums up the main value-added tax policies of the construction industry and analyzes the necessity of tax planning through the current situation of the construction industry after combing the basic theories of value-added tax and tax planning. Next is the case analysis. This paper takes the China State Construction Engineering Corporation(CSCEC) as an example, studies the impact of the policy of "replacing business tax with value-added tax" on the operation, financial accounting and tax bearing of the company in detail, and analyzes the possible problems according to its tax planning scheme. Finally, the relevant suggestions, that is, we can get the enlightenment and relevant suggestions of tax planning after "replacing business tax with value-added tax"through the relevant theoretical research and the case study of the China State Construction Engineering Corporation.

The conclusion of this paper is as follows. After the implementation of the policy of replacing business tax with value-added tax, there may be difficulties and challenges in the financial accounting, tax burden and management of construction enterprises, so the necessity of tax planning is more prominent. Enterprises should grasp the latest tax policies in time after replacing business tax with value-added tax, make reasonable tax planning plans suitable for the development of enterprises on the basis of their own state of operation, and make continuous adjustments to truly reduce the tax burden of enterprises and maximize after tax profits.

Keywords: Replacing business tax with value-added tax; Construction enterprises; Tax planning

目录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究意义 1

1.2.1 理论意义 1

1.2.2 现实意义 1

1.3 研究内容 2

1.4 研究方法 2

1.4.1 文献研究法 2

1.4.2 案例分析法 2

1.5 论文框架 2

第二章 文献综述 4

2.1 国外文献综述 4

2.1.1 增值税的相关研究 4

2.1.2 税收筹划的相关研究 4

2.2 国内文献综述 4

2.2.1 “营改增”的必要性 4

2.2.2 建筑业“营改增”的相关研究 4

2.2.3 税收筹划的相关研究 5

2.3 文献总述 5

第三章 税收筹划的基本理论分析 6

3.1 税收筹划的定义 6

3.2 税收筹划的特点 6

3.3 税收筹划的方法 7

第四章 “营改增”后建筑企业的现状分析 9

4.1 建筑业“营改增”政策 9

4.2 建筑企业的现状分析 9

4.3 建筑业进行税收筹划面临的挑战 10

第五章 案例分析 12

5.1 公司概况 12

5.1.1 基本介绍 12

5.1.2 机构与部门设置 12

5.2 营改增后企业的现状分析 13

5.2.1 经营情况分析 13

5.2.2 财务状况分析 13

5.2.3 税负差异分析 14

5.3 “营改增”后中国建筑集团有限公司的税收筹划方案 16

5.3.1 关于合同签订的合作方问题 16

5.3.2 关于固定资产的购置问题 16

5.3.3 关于甲供材料的问题 17

5.3.4 关于税收优惠政策的利用问题 17

5.4 中国建筑集团有限公司进行税收筹划存在的问题及对策 17

5.4.1 存在的问题 17

5.4.2 相关对策 17

剩余内容已隐藏，请支付后下载全文，论文总字数：26382字