营业税改征增值税对建筑业的税负影响分析

发布时间：2018-01-22 21:10

本文关键词： 营改增建筑业税负影响　出处：《南京大学》2017年硕士论文　论文类型：学位论文

【摘要】：建筑业是我国的支柱性行业之一,在国民经济发展过程中占据着十分重要的地位。2015年,建筑业营业税收入占全国营业税总收入的比例高达26.6%(5136亿元),是仅次于房地产业的第二大营业税来源。建筑业作为房地产业的上游行业,与国民经济的很多产业,如:水泥、建材、钢铁、玻璃、塑料、家电等行业密切相关,具有很强的税收关联性。因此,建筑业"营改增"后,税收影响范围较大,政策效应较为复杂。同时由于建筑业具有生产周期长、施工企业多、内控机制差异大、经营方式多样、工程项目流动分散等特点,从而进一步加剧了 "营改增"政策对建筑业税收影响的不确定性。截止2016年12月31日,建筑业"营改增"政策已施行8个月,企业减负效果究竟如何?针对这一问题,本文采用理论与实证相结合的方式,特别是利用部分上市建筑企业的公开财务数据,以及江苏省近千户建筑企业的实际纳税申报数据,从财务报表和增值税纳税申报表两个角度深入剖析了 "营改增"政策对建筑业在增值税和企业所得税税负方面的影响。本文理论分析的结论是:建筑业"营改增"后,小规模企业流转税税负有所下降,企业所得税基本不变。一般纳税人企业的流转税税负和企业所得税税负取决于可取得增值税专用发票的营业成本占营业收入的比例,其税负平衡点为47.59%。在进项抵扣适用17%增值税税率时,当营业成本大于营业收入的47.59%时,企业流转税负下降,营业利润增加,企业所得税税负率上升,但增加的企业所得税部分其计税基础为价税分离的增值税以及城建税及教育费附加,在企业所得税税率25%的情况下,相当于企业增值税减少4元,城建税及教育费附加下降0.4元,企业所得税增加1.1元。本文实证分析的结论是:(1)从财务报表角度分析,在直接材料、分包费用和施工机械使用费这三个主要成本项目充分抵扣增值税进项税额的前提下,样本企业的流转税税负率显著减少,平均税负率仅为1.58%,平均减少幅度达47.36%;城建税及教育费附加税负也明显减轻。样本企业的企业所得税增幅28.23%,这是由于样本企业的营业利润上升引起的,且绝对值为增值税减少额的四分之一。(2)从增值税纳税申报表角度分析,995户样本企业平均增值税税负率为2.83%,比营业税时代下降0.17个百分点,合计减税6.57亿元,初步达到"营改增"确保建筑行业税负下降的目标。其中简易计税方式下样本企业的平均税负率为2.91%;一般计税方式下样本企业的平均税负率为2.49%,减税幅度达25.36%。从整体看一般计税方式的减税效果较强,但有48.49%的企业出现了税负上升,减税效应仍有待提高。之所以出现减免面较低的情况,笔者分析原因主要有:建筑企业结算方式造成增值税进销项不匹配、企业临时改变计税方式、行业随意挂靠现象未得到改善、企业为享受地方财政补贴认为调节税负等。最后笔者从政策完善、国税征管、企业内控等方面提出相应的措施建议,以期能真正达到"营改增"减税降负的目的。
[Abstract]:The construction industry is one of the pillar industries in China, in the process of national economic development plays an important role in.2015, business tax revenue of the construction industry accounted for a national sales tax revenue ratio of up to 26.6% (513 billion 600 million yuan), is next to the real estate industry's second largest business tax to the construction industry as a real source. The upper reaches of the industry, many industry and national economy, such as cement, building materials, steel, glass, plastic, household appliances and other industries are closely related, tax has a very strong correlation. Therefore, the construction industry "replacing business tax with value-added tax(VAT) after tax impact range is large, the policy effect is more complicated. At the same time as the building the industry has long production cycle, the construction enterprise, the internal control mechanism of big differences, diversified mode of operation, characteristics of the project flow dispersion, which further exacerbated the impact of tax replacing business tax with value-added tax(VAT)" policy on the construction industry uncertainty. By the end of December 31, 2016, construction "Replacing business tax with value-added tax(VAT)" policy has been implemented for 8 months, the enterprise burden effect how? To solve this problem, this paper uses a combination of theoretical and empirical way, especially the public financial data using part of the listed construction enterprises in Jiangsu Province, and nearly 1000 construction enterprise actual tax return data from financial statements, tax VAT returns and in-depth analysis of two aspects of "replacing business tax with value-added tax(VAT)" policy on the construction industry in the value-added tax and business tax burden. The influence of the theoretical analysis of the conclusion is: the construction industry, replacing business tax with value-added tax(VAT) "after the turnover tax burden of small scale enterprises declined, the enterprise income tax is generally unchanged. Taxpayer's tax burden and corporate income tax can be achieved depends on the operating costs of special invoices for value-added tax revenue accounted for the proportion of the tax burden, balance point of 47.59%. in the deductible VAT rate of 17% when applicable, When the operating cost is greater than 47.59% of revenue, a decline in business turnover tax burden, increase in operating profit, corporate income tax rate increased, but the increase of the corporate income tax part of the tax base for tax separation value-added tax, urban construction tax and education surcharge, the corporate income tax rate of 25%, equivalent to the enterprise value tax reduction of 4 yuan, urban construction tax and education surcharge fell 0.4 yuan, the enterprise income tax increase of 1.1 yuan. The empirical analysis conclusion is: (1) from the analysis of financial statements, in the premise of direct material, subcontract cost and construction machinery costs of the three main cost project fully deductible input VAT next, the sample enterprise tax tax rate is significantly reduced, the average tax rate is only 1.58%, the average reduction rate of 47.36%; urban construction tax and education surcharge tax burden is significantly reduced. The sample enterprise's enterprise income tax increase of 28. 23%, this is due to the sample enterprise operating profit increased, and the absolute value added tax decreased by 1/4. (2) from the analysis of tax VAT returns, the average tax burden ratio of the vat of 995 sample enterprises was 2.83%, down 0.17 percentage points higher than the total sales tax, tax 657 million yuan, preliminary to achieve "replacing business tax with value-added tax(VAT)" to ensure the reduction of construction industry tax target. The average tax rate of sample enterprises which simple tax mode for 2.91%; the average tax rate of sample enterprises under general tax 2.49% tax rate of up to 25.36%. in the general way of tax cuts the effect is strong, but there are 48.49% enterprises appeared increase in tax burden, tax effect still needs to be improved. The reason for the lower surface relief, the author analyzes the main reasons are: the settlement caused by construction enterprise value-added tax into the output does not match the enterprise temporary change The tax mode has not been improved. The enterprises consider the adjustment of the tax burden in order to enjoy the local fiscal subsidies. Finally, the author puts forward the corresponding measures and suggestions from the aspects of policy improvement, tax collection and management, and internal control, so as to really achieve the purpose of reducing taxes and decreasing taxes.

【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F426.92;F406.7

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