Abstract
Tax is the main way of our country's financial revenue, and it is also the
distribution and redistribution of national income and social life in our country, it
bears an important function of the state's macroeconomic control of the economy. A
reasonable tax policy can activate the market economy and enhance the vitality of the
enterprise. It is the inevitable trend of our country's economic development and the
national tax guarantee to change the value added tax of the business tax. In May 1,
2016, the camp to increase was carried out throughout the country, all industries
were included in the category of value-added tax, and the business tax was
withdrawn from the historical stage. As a pillar industry of the country, the
implementation of the change from Business Tax to Value-added Tax is imperative. It
is also a major tax reform measure formulated by the state in 12th Five-Year, which
directly promoted the development of the national consumption based VAT.
In this paper, SL construction company as the research object, combined with
the characteristics of industry construction enterprise itself, financial data, the
construction of enterprise tax links, analyze tax object and relevant system, determine
the objective difficulties of construction enterprises replacing business tax with
value-added tax(VAT) objectively, and puts forward the measures to solve the
concrete problems to design; the enterprise tax planning, mitigate the adverse effects
of replacing business tax with value-added tax(VAT) to the construction industry
and the possible tax risk, and ultimately achieve business tax.
The contents of this paper can be divided into five parts: the first chapter
elaborates the basic content of this article, including the background and significance
of the topic, literature review, research framework and ideas, innovations and defects;
The second chapter expounds the theories related to this research, including the
concept of VAT and related policies, the basis, objects, principles and methods of tax
planning, etc., so as to provide sufficient theoretical basis for this research.The third
chapter SL enterprise tax planning status of the analysis, to find the camp to
increase on the significant impact of the SL enterprise; the fourth chapter with the
third chapter brings to the enterprise, on the one hand, material, machine, indirect
costs, SL enterprise tax planning scheme design; The fifth chapter puts forward
feasible proposals and solutions to the implementation of tax planning in the light of
the above schemes; The sixth chapter this paper summarized.
Key words: VAT, Construction enterprise, Tax planning, Solution
I
目录
第一章绪论 ...... 1
一、选题的背景及意义 ...... 1
（一）选题的背景 ......... 1
（二）选题的意义 ......... 2
二、国内外的研究动态及发展趋势 ........ 3
（一）国外研究现状 ....... 3
（二）国内研究现状 ....... 5
（三）文献评述 ........... 8
三、研究思路 .. 8
四、研究方法 .. 8
第二章建筑施工企业增值税纳税筹划理论基础 .......... 9
一、“营改增”相关政策 ..... 9
二、纳税筹划理论 ......... 10
（一）纳税筹划概念 ...... 10
（二）纳税筹划遵循的原则11
（三）纳税筹划的原理及方法 .......... 12
第三章SL企业增值税纳税筹划现状分析 ....... 14
一、SL企业概况 ........... 14
二、SL企业增值税纳税筹划存在的问题 ... 14
（一）SL企业“营改增”后纳税筹划现状 ........... 14
（二）SL企业“营改增”后纳税筹划存在的问题 ..... 16
（三）“营改增”后对SL企业的影响 ... 19
第四章SL企业增值税纳税筹划方法研究 ....... 21
一、选择材料供应商中的纳税筹划 ....... 21
（一）梳理供应商信息 .... 21
（二）供应商选择 ........ 21
（三）选择集中采购 ...... 22
II
二、规范合同管理 ......... 23
（一）完善投标合同 ...... 23
（二）采购合同标准化 .... 23
（三）完善承包合同 ...... 24
三、非核心业务外包 ....... 24
（一）“营改增”对专业分包影响的应对措施 ........ 24
（二）“营改增”对劳务分包影响的应对措施 ........ 25
（三）“营改增”对其他形式劳务分包影响的应对措施25
第五章建筑施工企业纳税筹划实施建议 ........ 27
一、提升企业采购能力 ..... 27
二、提高税负管理水平 ..... 28
（一）合理避税、转嫁税负28
（二）用好用足国家给予的各类税收优惠政策 ........ 28
（三）精心设计纳税方案 .. 28
三、增强纳税管理的建议 ... 29
（一）加强发票管理 ...... 29
（二）增强财务管理意识 .. 30
（三）加强纳税筹划风险防范意识 ...... 31
第六章结论 . 32
参考文献 . 33
致谢 ......... 35。