1、目錄目錄摘要...................................................................................................................................................................1Abstract..........................................

2、.......................................................................................................................11.引言引言..............................................................................................

3、.................................................................12.增值稅和營業(yè)稅增值稅和營業(yè)稅..........................................................................................................................................

4、.22.1營業(yè)稅營業(yè)稅...............................................................................................................................................22.2增值稅增值稅........................................................

5、.......................................................................................22.3營業(yè)稅和增值稅的聯(lián)系與區(qū)別營業(yè)稅和增值稅的聯(lián)系與區(qū)別.......................................................................................................

6、33.“營改增營改增”試點(diǎn)現(xiàn)狀試點(diǎn)現(xiàn)狀.................................................................................................................................33.1“營改增營改增”............................................................

7、.............................................................................33.2.“營改增營改增”現(xiàn)狀現(xiàn)狀..............................................................................................................................

8、...43.2.1“營改增”試點(diǎn)現(xiàn)狀...........................................................................................................43.2.2營改增”出現(xiàn)的問題分析..............................................................................

9、.....................44.“營改增營改增”對(duì)建筑企業(yè)的影響分析對(duì)建筑企業(yè)的影響分析...........................................................................................................44.1對(duì)稅負(fù)變動(dòng)的影響對(duì)稅負(fù)變動(dòng)的影響.........................................

10、..................................................................................54.1.1對(duì)企業(yè)稅負(fù)平衡點(diǎn)的影響...................................................................................................54.1.2材料費(fèi)對(duì)稅負(fù)的影響.......

11、....................................................................................................54.1.3人工費(fèi)對(duì)稅負(fù)影響分析.......................................................................................................5

12、4.1.4機(jī)械設(shè)備支出對(duì)稅負(fù)的影響...............................................................................................64.2對(duì)會(huì)計(jì)的影響對(duì)會(huì)計(jì)的影響............................................................................................

13、.......................................64.2.1對(duì)會(huì)計(jì)科目的影響...............................................................................................................64.2.2對(duì)會(huì)計(jì)確認(rèn)影響...........................................

14、........................................................................64.2.3對(duì)會(huì)計(jì)報(bào)告的影響...............................................................................................................64.3對(duì)財(cái)務(wù)指標(biāo)的影響對(duì)財(cái)務(wù)指標(biāo)的影響...

15、........................................................................................................................74.3.1對(duì)收入和毛利的影響.....................................................................................

16、......................74.3.2對(duì)資產(chǎn)負(fù)債率的影響...........................................................................................................74.3.3對(duì)現(xiàn)金流的影響...............................................................

17、....................................................74.3.4對(duì)資產(chǎn)價(jià)值及折舊費(fèi)的影響...............................................................................................84.4對(duì)企業(yè)工程項(xiàng)目造價(jià)的影響對(duì)企業(yè)工程項(xiàng)目造價(jià)的影響...........................

18、................................................................................84.4.1對(duì)工程造價(jià)計(jì)稅的影響.......................................................................................................84.4.2對(duì)招標(biāo)的影響.........

19、..............................................................................................................84.4.3其他影響....................................................................................................

20、...........................84.5對(duì)企業(yè)經(jīng)營管理的影響對(duì)企業(yè)經(jīng)營管理的影響...................................................................................................................84.5.1對(duì)稅務(wù)管理的影響........................................

21、.......................................................................84.5.2對(duì)企業(yè)運(yùn)作方式的影響.......................................................................................................94.5.3對(duì)集團(tuán)公司及其子公司的影響...........

22、................................................................................95.建筑企業(yè)對(duì)建筑企業(yè)對(duì)“營改增營改增”的應(yīng)對(duì)辦法和改革的措施的應(yīng)對(duì)辦法和改革的措施...................................................................................95.1應(yīng)對(duì)企業(yè)稅負(fù)變動(dòng)的措

23、施應(yīng)對(duì)企業(yè)稅負(fù)變動(dòng)的措施.............................................................................................................105.1.1合理開展稅收籌劃....................................................................................

24、.........................105.1.2材料供應(yīng)商的選擇.............................................................................................................105.1.3做好合同評(píng)審工作........................................................

25、.....................................................105.1.4加強(qiáng)對(duì)子公司稅負(fù)管理.....................................................................................................105.1.5把握納稅時(shí)間....................................

26、.................................................................................101“營改增營改增”對(duì)建筑企業(yè)的影響及對(duì)策研究對(duì)建筑企業(yè)的影響及對(duì)策研究摘要:“營改增”即將“營業(yè)稅”改成“增值稅”，該政策的目的是為了解決我國由于同時(shí)實(shí)行增值稅和營業(yè)稅給企業(yè)帶來重復(fù)征稅致使企業(yè)稅負(fù)率偏高、不同行業(yè)稅負(fù)不均等問題?！盃I改增”改革在2012年1月1日年由國務(wù)院

27、批準(zhǔn)首先在上海試行并在同年8月擴(kuò)大到八個(gè)??；2013年則將部分現(xiàn)代服務(wù)業(yè)和交通運(yùn)輸業(yè)等行業(yè)納入營改增”征收政策并向全國試行；2014年1月1日則將郵政通信業(yè)和鐵路運(yùn)輸業(yè)納入其試點(diǎn)試行，同年6月1日起，將電信業(yè)納入“營改增”試點(diǎn)范圍。雖讓目前沒有將建筑業(yè)納入“營改增”試點(diǎn)試行，但建筑業(yè)作為我國經(jīng)濟(jì)發(fā)展的支柱產(chǎn)業(yè)，關(guān)系到廣大認(rèn)為最為關(guān)心的衣食住行問題，實(shí)行“營改增”只不過是時(shí)間上的問題。國家稅務(wù)總局局長王軍的講話也印證了這一點(diǎn)。他表示，20

28、15年，將逐步完成建筑安裝和房地產(chǎn)業(yè)、金融業(yè)、生活服務(wù)業(yè)的“營改增”，實(shí)現(xiàn)“營改增”的全面覆蓋。本文首先介紹營業(yè)稅與增值稅，其次介紹“營改增”及其試點(diǎn)的現(xiàn)狀；主要采用文獻(xiàn)研究法分析“營改增”對(duì)建筑企業(yè)稅負(fù)變動(dòng)、會(huì)計(jì)、財(cái)務(wù)指標(biāo)、企業(yè)工程項(xiàng)目造價(jià)和企業(yè)經(jīng)營管理的影響，并提出應(yīng)對(duì)企業(yè)稅負(fù)變動(dòng)的措施、完善企業(yè)財(cái)務(wù)管理體系的措施、加強(qiáng)風(fēng)險(xiǎn)管理的措施和提高企業(yè)競爭力措施。關(guān)鍵詞關(guān)鍵詞:營改增，建筑企業(yè)，影響，對(duì)策ResearchontheInflu

29、enceCountermeasuresofVATPilotRefmonConstructionEnterprises（學(xué)生信息）（學(xué)生信息）Abstract:VATpilotrefmisthe“businesstax“to“VAT“thepurposeofthepolicyistosolvethecountryduetothesimultaneousimplementationofVATbusinesstaxtotheenterpris

30、edoubletaxationresultinghighcpatetaxratestaxdifferentindustriesNegativeinequalityproblem.VATpilotrefminJanuary12012bytheStateCouncilapprovedthefirstyeartrialinShanghaiinthesameyearinAugustexpedtoeightprovinces2013willbep

31、artofthemodernserviceindustrytransptationotherindustriesincludedinthecampchangedtoincreaseexpropriationpolicytothenationaltrialJanuary12014willbepostalrailwaytransptationindustryintoitspilottrialthesameyearonJune1willbei

32、ncpatedintothetelecommunicationsindustry.VATpilotrefmalthoughletthecurrentdonotbeincludedintheconstructionindustryVATpilotrefmpilottrialbuttheconstructionindustryasapillarindustryofChinaseconomicdevelopmentrelatedtotheba

33、sicneedsofthemajitythinkmostconcernedaboutthe“Campchangedby“onlyamatteroftime.StateTaxSecretaryGeneralWangsspeechalsoconfirmedthispoint.Hesaidthatin2015willgraduallycompletetheinstallationconstructionofrealestatefinancia

34、lservicesconsumerservices“Campchangedtoincrease“VATpilotrefmfullcoverage.ThispaperdescribesthebusinesstaxVATfollowedbythestatusquoof“Campchangedtoincrease“itspilotmainlyliteratureanalysisVATpilotrefmbuildingthecpatetaxch

35、angesaccountingfinancialindicatsbusinessenterpriseprojectcostimpactmanagementproposedmeasurestodealwithchangesincpatetaxmeasurestoimprovecpatefinancialmanagementsystemstrengthenriskmanagementmeasuresmeasurestoenhancethec