“营改增”是国务院进行结构性减税的重大举措，一方面对企业 的生存和发展影响重大，另一方面对企业经营管理方式、结构框架、 税务筹划等方面带来了新的挑战，这些影响与挑战在建筑行业表现的 尤为明显。税制改革后，大部分中小型老建筑企业未能及时优化企业 管理，积极转变管理模式，致使其税收负担不降反增，利润空间被不 断挤压。建筑企业微薄的利润空间导致劣质工程层出不穷，甚至出现 因偷工减料而引发的重大工程事故，不仅给广大民众造成身心伤害， 也阻碍了国民经济的中高速健康发展。同时老建筑企业的税负水平不 降反增与“减轻企业的税负，促进产业结构调整，消除重复征税”的 税制改革核心意图相背离。 基于此，本文旨在理论联系实际，以典型老建筑企业A公司作 为研究实例，对比分析其“营改增”前后税负变化情况，得出税负不 降反增结论，进一步细究其税负增加的原因，并提出减轻税负应对策 略。期望能为同类建筑企业提供减税借鉴与帮助，提高建筑企业竞争 力，增强建筑行业活力。 关键词：营改增，建筑企业，税负影响 II ABSTRACT "Replacingthebusinesstaxwithavalue-addedtax"isamajor structuraltaxreductionmeasuretakenbythestatecouncil.Ontheone hand,ithasagreatimpactonthesurvivalanddevelopmentofenterprises; ontheotherhand,ithasbroughtnewchallengestothebusiness managementmode,structuralframework,taxplanningandotheraspects ofenterprises.Theseimpactsandchallengesareparticularlyobviousin theconstructionindustry.Afterthetaxreform,mostsmalland medium-sizedoldconstructionenterprisesfailedtooptimizeenterprise managementinatimelymannerandactivelychangedthemanagement mode,resultingintheincreaseoftaxburdeninsteadofreductionand constantlysqueezedprofitmargins.Poorprofitmarginsofconstruction enterprisesleadtotheemergenceoflow-qualityprojectsinanendless stream,andeventheoccurrenceofmajorengineeringaccidentscaused bycuttingcorners,whichnotonlycausephysicalandmentalinjurytothe generalpublic,butalsohinderthehealthydevelopmentofthenational economyatamedium-highspeed.Atthesametime,thetaxburdenlevel ofoldconstructionenterprisesdoesnotdecreasebutincreases,which deviatesfromthecoreintentionoftaxreformof"reducingthetaxburden ofenterprises,promotingindustrialstructureadjustmentandeliminating doubletaxation". Basedonthis,thispaperaimstocombinetheorywithpractice,take AtypicaloldconstructionenterpriseAcompanyasAresearchexample, compareandanalyzethetaxburdenchangesbeforeandafterthe "replacingbusinesstaxwithvalue-addedtax",drawtheconclusionthat thetaxburdendoesnotdecreasebutincreases,furtherinvestigatethe reasonsforthetaxburdenincrease,andproposecountermeasuresto III reducethetaxburden.Itisexpectedtoprovidetaxreductionreference andhelpforsimilarconstructionenterprises,improvethecompetitiveness ofconstructionenterprisesandenhancethevitalityoftheconstruction industry. Keywords:ReplaceBusinessTaxwithValue-addedTax;Construction Enterprises;Taximpact IV 目录 摘要...............................................................................................................................I ABSTRACT..................................................................................................................II 第一章绪论................................................................................................................1 1.1研究背景和意义...............................................................................................1 1.1.1研究背景................................................................................................1 1.1.2研究意义................................................................................................1 1.2国内外研究综述..............................................................................................2 1.2.1国外研究综述........................................................................................2 1.2.2国内研究综述........................................................................................4 1.2.3文献评述................................................................................................6 1.3研究思路与方法..............................................................................................6 1.3.1研究思路................................................................................................6 1.3.2研究方法................................................................................................7 1.4论文结构..........................................................................................................7 第二章相关概念及理论阐述......................................................................................9 2.1建筑业及其“营改增”税收政策..................................................................9 2.1.1建筑业概述............................................................................................9 2.1.2建筑业“营改增”政策概述................................................................9 2.2“营改增”影响企业税负的理论依据........................................................13 2.2.1最优税收理论......................................................................................13 2.2.2税收公平理论......................................................................................14 2.2.3税负转嫁理论..................................................................................15 第三章A建筑企业基本情况与现状........................................................................16 3.1A建筑企业简介.............................................................................................16 3.2A建筑企业现行财务情况.............................................................................16 3.2.1公司现行收入成本情况......................................................................16 3.2.2公司成本费用构成情况..................................................................18 3.3A建筑企业的税负情况.................................................................................19 3.3.1A建筑企业纳税数据选取...................................................................19 3.3.2A建筑企业纳税情况...........................................................................19 第四章“营改增”对A建筑企业税负的影响分析...............................................21 4.1“营改增”对A建筑企业税负影响的因素分析.......................................21 4.1.1“营改增”对流转税税负的影响分析..............................................21 4.1.2“营改增”对所得税税负的影响分析..............................................21 4.1.3“营改增”对总税负变化量的影响分析..........................................24 4.2“营改增”对A建筑企业税负影响的数据分析.......................................24 4.2.1“营改增”前后纳税数据选取..........................................................24 4.2.2“营改增”前后A企业建筑板块税负数据分析.............................25 4.2.3“营改增”前后X项目税负数据分析.............................................27 4.3“营改增”对A建筑企业税负的影响评价...............................................29 V 第五章“营改增”后A建筑企业税负增加的原因分析.......................................30 5.1采购管理不到位且未取得扣税凭证............................................................30 5.1.1供应商资质杂乱导致进项税额低......................................................30 5.1.2采购合同不规范获得抵扣困难..........................................................31 5.2人工成本占比高且进项抵扣不足................................................................31 5.2.1劳务公司稂莠不齐无合规进项..........................................................32 5.2.2人工成本过高足额抵扣难度大..........................................................32 5.3设备资产占比低且进项抵扣不全面............................................................33 5.3.1存量资产无进项凭证难以抵扣..........................................................33 5.3.2设备采购不合理导致进项不足..........................................................34 第六章“营改增”后A建筑企业减轻税负的策略...............................................36 6.1加强采购管理确保取得扣税凭证................................................................36 6.1.1科学选择供应商扩大抵扣税额..........