發(fā)布時間：2018-05-10 07:11

  本文選題：營改增 + 建筑業(yè)　； 參考：《復(fù)旦大學(xué)》2014年碩士論文

【摘要】：建筑業(yè)營改增如箭在弦。作為我國第二產(chǎn)業(yè)中唯一征收營業(yè)稅的行業(yè),現(xiàn)行流轉(zhuǎn)稅制下營業(yè)稅和增值稅并存不僅造成建筑業(yè)重復(fù)征稅問題嚴(yán)重,而且使得增值稅抵扣鏈條中斷、增值稅“稅收中性”效果減弱以及稅收內(nèi)在制約機制的作用降低,對建筑業(yè)上、下游產(chǎn)業(yè)鏈的發(fā)展產(chǎn)生不良影響。目前,世界上大多數(shù)國家對建筑業(yè)在流轉(zhuǎn)稅環(huán)節(jié)都征收增值稅,我國建筑業(yè)營改增也已提上日程。將增值稅“擴圍”至建筑業(yè),不僅能夠健全我國增值稅體系,而且能為我國建筑業(yè)持續(xù)健康發(fā)展提供一個良好的稅收環(huán)境,長遠意義重大。但是,機遇與挑戰(zhàn)并存,營改增也可能給建筑業(yè)帶來“滅頂之災(zāi)”——稅負顯著上升。本文從建筑業(yè)、建筑行業(yè)企業(yè)和建筑工程三個角度對我國建筑業(yè)改征增值稅后稅負變動情況進行模擬測算,結(jié)果顯示：按照我國現(xiàn)行增值稅稅收制度,建筑業(yè)若按11%的稅率改征增值稅,稅負會大幅下降,但是考慮到實際可抵扣率,稅負卻會有所上升。首先,根據(jù)《中國2007年投入產(chǎn)出表》數(shù)據(jù),采用行業(yè)核算賬戶法模擬測算了營改增后建筑業(yè)在6%、11%、13%和17%稅率下的稅負變動情況,結(jié)果顯示：我國建筑業(yè)按照11%的稅率改征增值稅時,稅負在部分營改增和全行業(yè)營改增下分別降低79%和84%,在13%的稅率下分別下降19%和25%,在6%的稅率下下降幅度更大,分別下降228%和233%,只有在17%稅率下才出現(xiàn)上升,分別上升100%和94%。利用內(nèi)插法測得部分營改增和全行業(yè)營改增的稅負平衡點分別為13.6%和13.8%。上述測算結(jié)果是基于所有支出均可作為進項抵扣,現(xiàn)實可能并非如此。對此本文也測算得出在11%的稅率下,實際可抵扣進項稅額的比例只有達到75%(全行業(yè)營改增下需74%),營改增后建筑業(yè)的稅負才不至于上升。同時,本文也對建筑業(yè)“產(chǎn)出”情況進行分析,建筑業(yè)僅有3.29%的“總產(chǎn)出”是“中間投入”到其他行業(yè)的,“最終使用”高達96.1%,而且其中“資本形成額”(主要是不動產(chǎn))高達93.94%。所以,如果房地產(chǎn)業(yè)不同時納入營改增,則建筑業(yè)的大部分產(chǎn)出將不能被下游產(chǎn)業(yè)所抵扣,從而稅負恐難轉(zhuǎn)嫁,建筑業(yè)稅負會加重。其次,根據(jù)十三家建筑行業(yè)代表性上市公司2011年、2012年財務(wù)報表數(shù)據(jù)模擬測算營改增后建筑企業(yè)在6%和11%的稅率下稅負變動情況,結(jié)果顯示：在11%的建筑業(yè)增值稅稅率下,所有公司的稅負均有不同程度上的增加,并且毛利率越高的公司其稅負上升幅度越高。同時,“本期新增固定資產(chǎn)”是一個重要影響變量。在6%的稅率下,稅負則均有所下降。同樣,測得出稅負平衡點在8%左右。測算過程中發(fā)現(xiàn)建筑企業(yè)營改增后稅負上升的根本原因在于“抵扣難”。第三,根據(jù)北京、上海和深圳三地造價信息網(wǎng)公布的二十五個房屋工程建筑工程造價數(shù)據(jù),通過統(tǒng)計得出建筑工程各項成本支出的比例,并假設(shè)可抵扣比例,模擬測算營改增后建筑工程在11%的稅率下稅負變動情況,結(jié)果顯示：在11%的稅率下,房屋工程建筑稅負上升,但是上升幅度較小,僅為43.67%。測得的稅負平衡點為9.65%。最后,本文還根據(jù)模擬測算過程對適用稅率、行業(yè)增值率、成本結(jié)構(gòu)和稅負轉(zhuǎn)嫁四個影響建筑業(yè)改征增值稅后稅負的因素進行深入分析。建筑業(yè)作為我國國民經(jīng)濟基礎(chǔ)性和先導(dǎo)性產(chǎn)業(yè),歷年增加值占GDP比重高達7%,同時,吸納就業(yè)勞動力超過四千萬,對當(dāng)前社會經(jīng)濟的發(fā)展有著不可替代的作用和地位。如果改征增值稅后稅負“不降反升”,則勢必會使早已“稅負重重”的建筑業(yè)面臨巨大生存危機。為此,本文從建筑業(yè)增值稅稅率和抵扣范圍的設(shè)定、建筑業(yè)與房地產(chǎn)業(yè)應(yīng)同時納入營改增范圍以及修訂我國建筑工程概預(yù)算編制方法四個方面提出相應(yīng)的對策建議。
[Abstract]:As the only industry in the second industry, the coexistence of business tax and value-added tax in the current tax system not only causes serious problems in the construction industry, but also makes the value-added tax deduction chain interrupted, the effect of the value-added tax "tax neutral" weakened, and the internal restriction mechanism of tax revenue. At present, most countries in the world have added value-added tax to the construction industry in the circulation tax link, and the construction industry in China has also been put on the agenda. The expansion of value-added tax to the construction industry can not only build up the VAT system in China, but also be able to hold the construction industry in China. Continuing health development provides a good tax environment, which is of great significance in the long run. However, opportunities and challenges coexist, and the change of the camp may bring "disaster" to the construction industry. The tax burden of the construction industry, the construction industry and the building engineering will be changed in the three aspects of the construction industry. The results show that, according to the current VAT tax system in China, the tax burden will fall sharply if the construction industry is amend to VAT at 11% tax rate, but considering the actual deductible rate, the tax burden will rise. First, according to the number of input-output tables in China in 2007, the industry accounting account method is used to simulate and calculate the increase after the increase. The changes in the tax burden under the 6%, 11%, 13% and 17% tax rates of the construction industry show that the tax burden is reduced by 79% and 84%, respectively, under the tax rate of 11%, and by 19% and 25% under the tax rate of 13%, respectively, and down by 19% and 25% at the rate of 13%, respectively, down by 228% and 233%, respectively. There is an increase in the 17% tax rate, the increase of 100% and the 94%. using interpolation method, the tax balance point of the increase of partial battalion and the increase of the whole industry is 13.6% and 13.8%., respectively. The results are based on all the expenditure, and the reality may not be the case. This paper also calculates that under the tax rate of 11%, it is practical. The proportion of the deductible tax amount is only 75% (74%), and the tax burden of the construction industry will not rise. At the same time, this article also analyzes the "output" situation of the construction industry. Only 3.29% of the "total output" of the construction industry is the "intermediate input" to his industry, and the "final use" is up to 96.1%, and it is as high as the construction industry. The amount of "capital formation" (mainly real estate) is up to 93.94%., so if the real estate industry is not incorporated at the same time, most of the output of the construction industry will not be deducted by the downstream industry, so the tax burden will be changed and the tax burden of the construction industry will be aggravated. Secondly, according to the thirteen representative listed companies of construction industry in 2011 and 2012 Finance The results show that under the tax rate of 6% and 11%, the tax burden of the construction enterprises after the increase of the tax rate of 6% and 11% shows that the tax burden of all companies increased in different degrees, and the higher the gross margin of the company, the higher the tax burden of the company. The important influence variable. Under 6% tax rate, the tax burden decreased. Similarly, the balance point of the tax burden was measured about 8%. The basic reason for the rise of tax burden after the construction enterprise camping was found in the calculation process was "deductible". Third, according to the cost information network of Beijing, Shanghai and Shenzhen, twenty-five housing engineering builders were published. The process cost data, through the statistics of the proportion of the cost of construction projects, and assume the deductible proportion, simulate and calculate the change of tax burden under the tax rate of 11% of the construction project after the increase of the tax rate. The result shows that under the 11% tax rate, the tax burden of housing construction is rising, but the rise is small, only the tax balance point measured by 43.67%. At the end of 9.65%., this paper also makes an in-depth analysis of the four factors that affect the tax burden of the construction industry, including the applicable tax rate, the value-added rate of the industry, the cost structure and the transfer of tax burden. The construction industry is the basic and leading industry of our national economy, the annual increment of the value of the construction industry is up to 7%, and the employment is absorbed in the employment. More than forty million of the labor force has an irreplaceable role and position for the development of the current social and economic development. If the tax burden after VAT is "not falling and rising", the construction industry, which has already "heavy tax burden", is bound to face a huge crisis of existence. For this reason, this article from the building industry VAT tax rate and deductible scope set, construction industry and housing. The real estate industry should be included in the scope of the business transformation and increase, and the four aspects of revising the compilation method of China's construction budget.

【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F426.92

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本文編號：1868325