营改增对建筑类企业财务影响分析摘 要：自新中国成立以来到21世纪之前，因为我国的税务改革不够完善导致很多企业重复缴税，这种双重收税的问题阻碍我国一些企业的发展。建筑业涉及的行业很多，作为中国的第二产业，在我国的国民经济地位是不言而喻，对其实施“营改增”就十分有必要。本文以SY公司这样一个建筑类企业为例，对其营改增之后的企业财务进行分析，在材料的采购、收入的确认以及税务的缴纳都发生了改变，着重计算了税负临界点，通过比较增值率和临界点的大小得出SY公司的增值率大于临界点可知税负增加。从内而外研究SY公司税负影响的几个原因并针对性的从制定合理价格、增强增值税抵扣意识、加强内部管理和降低经营风险这四个方面给该公司提出对策。希望营改增之后建筑类企业更为快速高效的发展，使得社会资源能够合理配置，国民经济有所提高。85900

毕业论文 关键词：营改增，建筑业，财务，对策

Abstract : Since the foundation of new China until the 21st century, because of theimperfection of the tax reform in our country has caused many companies to repeat, this double tax problems     hinder  the  development of some enterprises  in  our  country。 Construction  involves  a lot  of industries, such as real estate, machinery  manufacturing, etc。, as the second industry in China, in our country's national economy is self-evident。Construction industry is a collection of business tax, the implementation of "camp to increase" is very necessary。To SY company as an example in this article, from the camp to increased after the enterprise financial analysis, to calculate the tax threshold, by comparing the size of the increment rate and critical  point of  SY company increment  rate is greater than the critical point  tax  increase, and set reasonable  prices, the increase of VAT deduction from consciousness, strengthen internal management and reduce the management risk this four aspects to the company put forward the countermeasures。After the camp hope to gain more efficient and rapid development of construction enterprises, makes it possible to rational allocation of social resources, the national economy improved。

Keywords：VAT Replacing Business Tax, Construction industry, Finance , Measures

目    录

1 引言 3

2 建筑业“营改增”的理论分析 3

2。1我国营业税和增值税的定义及特征 3

2。2营改增对建筑业的必要性 4

3 SY公司营改增后的现状 5

3。1购货业务核算分析 5

3。2收入核算分析 6

3。3对 SY公司纳税管理分析 7

3。4对 SY公司税负的影响 7

4 SY公司营改增之后存在的问题 8

4。1没有合理的服务价格 8

4。2 SY公司内部管理存在疏忽 8

4。3没有增值税抵扣意识 9

4。4没有正确评估企业经营风险 9

5 对建筑类企业SY公司的建议 9

5。1建筑业需要确定合理的服务价格 9

5。2增强增值税的抵扣意识