本文针对“营改增”问题，立足于“营改增”对我国建筑企业税负影响的现实情
况，依托我国建筑企业应对“营改增”影响而推动财务管理的整体水平和能力，结合
其他学者的研究，探索我国建筑企业财务管理的未来发展的新思路，力图为建筑企业
更好地应对“营改增”带来的税负变化，更好地推动财务管理整体水平的进一步发展
奠定坚实的基础。本文以X建筑企业作为研究案例，结合相关的研究，依托X建筑
企业在“营改增”之后面临的负面影响，结合具体的企业税负方面的实际数据对比，
通过案例分析，为X建筑企业提出“营改增”政策下减少税负的措施，具体包括：
完善合同管理，慎选合作对象；积极进行税务筹划，合理降低企业税负；加强对企业
税务人员培训，更好地了解税务相关知识；加快完善队伍建设，形成稳定而强大的财
务管理团队。这些措施既可以为X建筑企业解决实际难题，也可以为推动我国建筑
企业更好地在“营改增”政策下减少税负提供一定的帮助和参考。通过案例分析，对
于“营改增”对建筑企业的税负影响这一问题有了更深刻的认识，达到了预期的研究
目标。
关键词：“营改增”，建筑企业，税负，营业税，增值税
II
The solution and impact toward the construction enterprises
with the issue of “replace business tax with VAT” – taking X
construction enterprises as example
Abstract
Accompanied with the continuous rapid development of China&39;s economy it is the
rapid development of construction projects in our country. This has provided favorable
support and help for the economic development of our country. At the same time, it has
also benefited from the economic development of our country and has realized the historic
leap-and-bound development of the construction industry. During this process, the
malpractice of business tax has become increasingly apparent. In order to betterpromote
economic development, the nation has decided to carry out the tax reform and the
Transition From Business Tax To Value Added Tax (BT TO VAT) policy has been fully
implemented.
With the implementation of BT TO VAT, the tax burden on the construction
industry has changed, and yet many tax bearings for construction enterprises have risen to
varying degrees. This does not bring about the actual effect of reducing the tax burden on
enterprises that is expected to be achieved by the BT TO VAT reform; Tax burden on
construction enterprises is impacted by many factors and also complex ones. Targeting BT
TO VAT issue, based on the actual situation of the influence of BT TO VAT on the tax
burden of construction enterprises in our country, and relying on the scenario that overall
level and abilityof financial management has been improved and strengthened by Chinese
construction enterprises in coping with the influence of BT TO VAT Reform, and
combining with other Scholar&39;s research, this Paper attempts to explore the new
approachesto the future development of financial management of China&39;s construction
enterprises, and in an attempt to lay a solid (theoretical) foundation for the construction
enterprises to better cope with the tax burden transition brought about by the BT TO
VAT and for the further development of overall financial management level.
III
Taking X Construction Enterprise as a research case, in combination with relevant
researches, relying on the case of negative effects encountered by the X Construction
Enterprises hereafter the BT TO VAT, combined with for the specificdata comparisons
between the actual corporate tax es, the Paper through case study has put forward for X
Construction Enterprises the measures of reducing tax burden under the policy of BT TO
VAT; the primary measures specifically include:Improve contract management and
prudently select cooperative partners; actively carry out tax planning and reasonably
reduce corporate tax burden; strengthen the training of tax officers in enterprises to better
comprehendand master the tax-related knowledge; speed up the improvement ofteam
building (of tax staff) and the formation of a stable and powerful financial management
team.
These measures can not only solve practical problems for X Construction Enterprise,
but also provide some help and reference for promoting the construction enterprises in our
country to better reduce the tax burden under the policy of BT TO VAT Through the
case analysis, we have got a deeper understanding of the tax burden impact of BT TO
VAT Reform on construction enterprises and realize the expected research goal.
Key Words: BT TO VAT, Construction Enterprises, Tax Burden, Business Tax,
VAT.
IV目录
摘要 .... I
Abstract ......... II
第1章 绪论 . 1
1.1选题背景与意义 ..... 1
1.1.1选题背景 ....... 1
1.1.2选题意义 ....... 2
1.2 国内外研究综述 .... 3
1.2.1 国外研究综述 .......... 3
1.2.2 国内研究综述 .......... 5
1.3 本文研究的主要内容及思路 ........ 8
1.3.1研究内容 ....... 8
1.3.2研究思路 ....... 9
1.4创新点 ....... 10
第2章 “营改增”基本理论 ........... 11
2.1“营改增”的政策理论 ........ 11
2.1.1 公平与效率理论 .... 11
2.1.2 税负转嫁理论 ........ 12
2.2“营改增”概念界定及其经历的阶段 ........ 12
2.2.1“营改增”的概念 . 12
2.2.2“营改增”经历的阶段 ..... 13
2.3“营改增”成效及意义 ........ 13
2.3.1 规范财务管理 ... 14
2.3.2 避免重复征税 ... 14
2.3.3 细化行业分工 ... 15
2.3.4 推动产业联动发展 ....... 16
第3章 “营改增”前后建筑行业相关税收处理的差异 ... 17
3.1税率发生变化 ....... 17
3.2纳税主体变化 ....... 18
3.3申报纳税额发生变化 ....... 18
V
第4章 X建筑企业“营改增”前后税负影响分析20
4.1公司概况 ... 20
4.2“营改增”前后X建筑企业的税负情况 .... 21
4.2.1“营改增”前X建筑企业的税负情况 ..... 21
4.2.2“营改增”后X建筑企业的税负情况 ..... 22
4.3“营改增”政策对X建筑企业税负产生的负面影响 ........ 25
4.3.1商品混凝土等材料增加税负 ......... 25
4.3.2建筑劳务费增加税负 ......... 28
4.3.3动产租赁业增加建筑业税负 ......... 29
4.4“营改增”政策对X建筑企业税负产生的正面影响 ........ 29
4.4.1减少重复纳税 ......... 29
4.4.2有效规范建筑企业行为 ..... 30
4.4.3优化企业资产结构，提升企业竞争力 ..... 31
第5章 “营改增”政策下X建筑企业减少税负的措施 ... 33
5.1完善合同管理，慎选合作对象 ... 33
5.2积极进行税务筹划，合理降低企业税负 ........... 34
5.3加强对企业税务人员培训，更好地了解税务相关知识 ........... 35
5.4加快完善队伍建设，形成稳定而强大的财务管理团队 ........... 37
第6章 研究结论与不足 ... 39
6.1 研究结论 .. 39
6.2 研究不足 .. 40
参考文献 ..... 41
在学研究成果 ......... 44
致谢 . 45第1章 绪论
1.1选题背景与意义
1.1.1选题背景
在我国经济不断发展的过程中，国家借助税收这一宏观调控的手段来对市场进行
调解，以便能够更好地推动我国市场的整体发展，发挥出税收在宏观调控中的应有的
作用，为市场的稳定发展和未来的可持续发展提供更好的保障。在我国市场经济不断
发展的过程中，税收作为一种国家最为常见的调控手段和方式，确实发挥了巨大的作
用和价值，对于我国市场经济的稳定运行，对于我国市场配置资源所体现出的不足和
问题都起到了非常好的预期的作用，是我国市场经济发展和完善的重要的保障，也是
我国市场经济体制改革的一个很好的助力。正是在这种宏观调控的思路的指导下，国
家综合市场经济发展的现实需要，结合我国企业在税负方面的实际情况，参考营业税
所带来的诸多的负面影响，最终决定进行“营改增”税制改革。
随着“营改增”在全行业的实施，以及“营改增”实施以后对企业税负产生的实
际影响，企业税务方面的管理得到了更多的重视，越来越多的相关财务管理的理论不
断被提出，并且开始运用到企业财务管理的实践中。我国在实施“营改增”以后，建
筑行业受到了很大的冲击，建筑企业的税负不
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