摘要为了完善我国当前税制结构，降低企业税负，刺激企业转型和商业模式创新，“营改增” 作为其中一项重要措施在各个行业得到逐渐试点与推广。建筑业是我国一项重要支柱型产 业，在税收、提供就业岗位等方面发挥着重要作用。但长期以来，建筑行业利润水平低下， 以营业税为主要税种的现状给相关企业带来很大影响，并引发工程分包混乱，建筑质量良 莠不齐等负面现象。随着税制改革的不断推进，“营改增”在建筑行业的试点已经开始，研 究该政策对企业的影响具有很大现实意义。本文的主要工作是通过收集 50 个相关上市企业 的经营数据，结合建筑行业的经营模式与上下游产业链的相关情况，分析“营改增”政策 对建筑行业在资产方面、税负方面和利润等带来的影响。此外，结合“营改增”的难点和 局限性，本文还给出了建筑企业在财务、税务等管理方面应对改革的对策。通过分析，“营 改增”的成功实施既需要政府的支持，也需要企业自身的结构优化。79447

毕业论文关键词 营改增 建筑业 财务影响

Title Analysis on the effect of "to replace the business tax with a value-added tax"- a case study on construction industry

Abstract As an important one in the tax system reformation, the policy “to replace the business tax with a value-added tax” (VAT reform) has already been widely applied in various industries, for the sake of improving the current structure of tax system in our country, reducing the corporate tax, simulating the business transformation and business model innovation。 On the other hand, the construction industry is a significant prop industry in China and plays a critical role in tax revenues and providing jobs。 However, there still exits many problems in the development of enterprise, for instances the low level of profit and the negative effects caused by the business tax, which has led chaos in project contracting, the qualities of construction vary differently and so on。 By the developing of the tax reform, it is of great practical significance to investigate the influences of the VAT policy in construction industry。 The main work in this paper is to study the influences of the VAT policy on the construction industry in terms of assets, taxes, profit, etc。 Our study is based on the financial data of 50 listed enterprises in construction industry and the relevant fact about their management model and industry chains。 Moreover, considering the limitations and difficulties of the implement of VAT policy, this paper also provides some suggestions on the financial managements and tax administrations。 The analysis show that the success of the implement of the VAT policy not only depend on the aids from the government, but also need the self-improvements of the enterprises。

Keywords VAT，Scope of Taxation, Construction Industry，Financial Implications, Replacing Business Tax with VAT

本 科 毕 业 论   文 第 I 页

目 次

1 绪论 1

1。1 研究背景以及意义 1

1。2 研究动态及发展趋势 2

1。3 研究思路及方法 4

1。4 创新点 4

2