为持续推进“减税降费”工作，减轻企业税收负担，促进经济转型，从2016 年5月1日开始，国务院宣布我国建筑行业、金融保险行业、房地产行业和生活性 服务业进行“营业税改征增值税”的试点。 “营改增”不只是简单的税制转换， 它有利于减轻建筑企业的税收负担，有利于提升建筑企业的管理水平，有利于促进 建筑企业的转型升级。 建筑施工企业具有“偏、散、远”，项目多，与上下游企业紧密联系，行业话 语权相对较弱，管理难度大等特点。中建YJ集团在“营改增”后，出现诸多与税 改不相适应的问题。作者通过案例分析的方式揭示了实际的原因：一是中建YJ集 团税制转换后短期内无法适应增值税管理的要求，二是企业未能及时调整经营管理 方式，三是企业未能在建筑业“营改增”后将财务系统和业务系统进行信息融合。 针对以上企业税务风险产生的原因，作者以风险管理理论和信息不对称理论为 依据，提出了中建YJ集团建筑业“营改增”后税收风险防范的对策与建议。一是 建立税务风险防范的目标，二是完善企业税务风险管理，三是制定税务风险评估指 标体系，四是建立有效的沟通传导机制，五是定期进行监督和改进。通过以上五个 方面提出的对策与建议，有效防范了中建YJ集团建筑业“营改增”后的税务风险， 而且对其他国内建筑企业“营改增”后税务风险管理具有重要的借鉴意义。 关键词：“营改增” 税务风险防范 业财融合 II ABSTRACT The State Council initiated BT-to-VAT (to replace business tax with value-added tax) pilot implementation in construction, financial, real estate and service industries since May 1st, 2016 to lighten taxes and fees burden of enterprises as well as to fuel economic restructuring. BT-to-VAT program is not simply a switch of tax regime, but a far-reaching reform which helps to lighten the tax burden and to improve the management level of construction enterprises, while facilitating the transformation and upgrading of construction industry as a whole. With a large quantity of projects generally scattered in remote areas, construction enterprises keep close relations with upstream and downstream companies. As a result, their voices in the industry are relatively weak and management difficulties comparatively raised. Problems of maladjustment appear after BT-to-VAT when we considering situations of ZJYJ Group: first of all, it is impossible to adapt to VAT management mode in a short period after switching of tax regime. Secondly, group’s management mode hasn’t been adjusted in time. Thirdly, data sharing hasn’t established between group’s financial information system and operating information system. Base on reasons mentioned above, this paper gives countermeasures and advices on tax risk prevention in the case of ZJYJ Group according to risk management theory and information asymmetry theory. Firstly, tax risk prevention goals need to be set. Secondly, tax risk prevention management needs to be improved. Thirdly, risk assessment indicator system needs to be established. Fourthly, efficient communication mechanism needs to be built. Finally, regularly supervisions and improvements need to be conducted. Overall, based on all the countermeasures and advices gave above, tax risks of ZJYJ Group effectively prevented after implementing BT-to-VAT. Moreover, the experiences are valuable for other domestic construction enterprises in the aspect of tax risk management after BT-to-VAT implemented. Key Words: BT-to-VAT Tax risk prevention Case study III 目 录 摘要 ............................................................................................................................ I ABSTRACT .................................................................................................................... II 绪论 ............................................................................................................................ 1 0.1 研究的背景和意义 ....................................................................................... 1 0.1.1 研究的背景 ......................................................................................... 1 0.1.2 研究的意义 ......................................................................................... 1 0.2 文献综述 ...................................................................................................... 2 0.2.1 国外文献综述 ..................................................................................... 2 0.2.2 国内文献综述 ..................................................................................... 3 0.2.3 国内外研究现状评价 .......................................................................... 4 0.3 研究内容及研究方法 ................................................................................... 4 0.3.1 研究内容............................................................................................. 4 0.3.2 研究方法............................................................................................. 5 0.3.3 研究思路............................................................................................. 5 1 案例描述 ............................................................................................................... 7 1.1 中建YJ集团概况 ........................................................................................ 7 1.1.1 基本情况............................................................................................. 7 1.1.2 组织架构............................................................................................. 7 1.2 中建YJ集团涉税情况 ................................................................................. 8 1.3 中建YJ集团行业环境介绍 ......................................................................... 9 1.4 中建YJ集团案例事件介绍 ......................................................................... 9 1.4.1 项目承接不考虑总部增值税管理的要求 ............................................ 9 1.4.2 业务人员逾期抵扣进项税财务不予报销冲突 .................................. 11 1.4.3 分包分供发票卷入“走逃、失联”风波 .............................................. 12 IV 2 案例分析 ............................................................................................................. 14 2.1 理论基础 .................................................................................................... 14 2.1.1 相关概念........................................................................................... 14 2.1.2 风险管理理论 ................................................................................... 16 2.1.3 信息不对称理论 ............................................................................... 18 2.2 原因分析 .................................................................................................... 20 2.2.1 企业未能及时调整经营管理方式 ..................................................... 20 2.2.2 企业短期内还不适应增值税管理的要求 .......................................... 21 2.2.3 企业未能及时进行信息化的改造升级.............................................. 21 3 对策与建议.......................................................................................................... 23 3.1 调整经营模式，合理平衡税负 .................................................................. 23 3.1.1 及时调整经营管理方式 .................................................................... 23 3.1.2 确保税务合规、税负合理 ................................................................ 23 3.2 完善企业税务风险管理 ............................................................................. 24 3.2.1 建立全员税务风险防范意识............................................................. 24 3.2.2 建立税务风险防范组织体系............................................................. 24 3.2.3 明确税务风险防范责任体系............................................................. 25 3.2.4 制定税务风险评估指标体系............................................................. 25 3.2.5 定期进行监督和改进，确保税务管理奖惩分明............................... 27 3.3 加快建筑业“营改增”后的业财融合 ........................................................... 28 3.3.1 搭建实用、便捷的业财信息系统 ..................................................... 28 3.3.2 推进税务标准化制