摘要
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摘要
随着社会经济的快速发展，增值税已被世界众多国家所广泛采用，“营
改增”政策的全面实施不仅响应了国务院“十二五”规划的税收改革主题，
同时也使得我国的税收政策逐渐与国际上主流的政策相接轨。因此，从总体
上看，营业税改征增值税是势在必行，水到渠成的。在这种不可逆转的趋势
之下，2016年5月1日，我国建筑业、金融业、房地产业和生活服务业四大
欧亿·体育（中国）有限公司“营改增”政策全面启动，这标志着我国的税制改革翻开了新的篇章，
增值税作为主税种将全面取代营业税。
建筑业作为此次“营改增”四大欧亿·体育（中国）有限公司的其中之一，不可避免地会受到政
策变革所带来的各方面影响，这些影响主要涉及企业的税负、资金流、经营
模式以及内部管理制度等等方面，其中最为直接的影响是企业的税负，作为
国民经济中的重要一环，建筑业不仅与国家的经济发展、人民的生活改善息
息相关，同时也从物质生产和经济组成两方面对国民经济的发展有着巨大的
调节作用。由此可见，“营改增”对建筑企业税负的影响直接关系到整个行
业的税制建设与完善。我们知道，在“营改增”政策全面实施之前，建筑施
工企业是以营业税作为主税种的。在营业税作为主税种的模式下，企业生产
经营过程中诸如对材料供应商的筛选、对固定资产购置计划的安排、对甲供
料经营模式的改善等方面并没有对其税负有较大的影响。然而，“营改增”
后，由于增值税的进项抵扣具有十分严格的明文规定，企业能否足额抵扣进
项税额直接关系到企业税收负担的多寡，这对于企业的经济效益具有重大且
直接的影响。因此，本文以建筑业“营改增”的税负效应研究作为选题方向，
希望通过本文的研究分析能够为建筑施工企业应对“营改增”政策的全面实
施提供相关的一些建议和参考。
基于上述背景和原因，本文以“营改增”后建筑施工企业的税负变动作
为切入点，分别从理论和实际两种情况下对“营改增”前后建筑企业的税负建筑业“营改增”的税负效应研究——以 CD 建工集团为例
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变动进行了测算，并以 CD 建工集团为例，分别选取了该企业的日月大道、
青幽山以及职业学院三个施工项目作为研究样本，通过对比分析测算结果，
我们发现，“营改增”后，建筑施工企业的税负不降反升。结合该研究结论，
建筑施工企业应如何应对“营改增”政策的全面实施，这些都是本文接下来
要研究的内容。
在研究过程中，笔者发现，由于建筑施工企业承建的工程项目种类繁多，
本次研究以 CD 建工集团个别施工项目作为研究样本，受样本选取范围、样
本选取的随机性以及样本自身局限性的影响，就不可避免的为本次研究带来
了一定的局限性。与此同时，随着“营改增”政策的不断实施，政策本身也
会不断的修订和完善。受上述客观因素的共同影响，这就使得本次的研究分
析并不能全面反映建筑施工企业在“营改增”实施过程中税负出现的所有变
化和影响。因此，本文在这方面的研究存在一定的不足。
关键词：建筑业营改增企业税负Abstract
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Abstract
The added-value tax (VAT) is widely adopted by many countries with the
rapid development of social economy."Replacing Business Tax with VAT" is not
only the response to the theme of tax reform in 12th Five-Year Plan, but also
contact with the international practice. Actually, in generally speaking,“Replacing
Business Tax with VAT” is imperative and natural. Under this irresistible trend,
China’s tax system reform is opening a new chapter and VAT will finally replace
the business tax on May 1st 2016 with fulfilling this policy in construction, finance,
housing, and living service.
The construction business will be inevitably affected by various aspects as an
important part of the four industries. Such as the tax burden, capital flow, business
model, internal management system and so on. One of the most direct impacts is
the corporate tax burden among all the aspects. As an important material
production sectors in national economic system, construction business not only has
close connection with the whole country’s economic development and the
improvement of people&39;s life, but also has been a huge role in regulation from two
aspects of material production and economic composition. Therefore, the tax
burden research of “Replacing Business Tax with VAT” reform on construction
industry is directly related to the construction and improvement of the tax system
in the whole economy. As we know, the business tax is the main tax in the
construction business before “Replacing Business Tax with VAT”. The selection of
material suppliers, the purchase plan of fixed assets and the improvement of
business model does not have great influence on the tax burden under the
circumstances. However, whether the enterprise can fully deductible input tax is
directly related to the amount of the tax burden of enterprises as it has many strict
regulations on inputting credit. Obviously, it has a significant and direct impact on
the economic benefits of the enterprise. Therefore, the author chose it as the topic
orientation in this paper. Wishing the research and analysis of this paper canTax Burden Research of “Replacing Business Tax with VAT” Reform on Construction Industry
——Take CD Construction Engineering Group for Example
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provide some suggestions and references for the construction enterprises to deal
with it.
Based on the above background and reasons, the author chooses the changes
of tax burden to be the starting point in this paper. This paper analyzes the impact
of the construction business on “Replacing Business Tax with VAT” from two
aspects of theory and Practice, this paper chooses CD Construction Group as an
example. And it selects three projects of the “RiYue” road, the “QingYou” road
and the “ZhiYe” school as research samples. We found that the tax burden on
construction enterprises has increased by comparing the results of the analysis. For
this influence and change, as the focus on the national economy construction
enterprises should take what kind of measures is the content of this article.
The author found these samples bring lots of limitations to this study because
of many objective factors with the development of research, such as the range of
selection, the randomness of selection and the limitations of these samples. At the
same time, the policy will continue to revise and improve itself with the
implementation of the policy. These objective factors make this research can’t
fully reflect all the tax burden changes and impacts within the procedure of
“Replacing Business Tax with VAT”. Therefore, there are still some deficiencies in
this paper.
Keywords: Construction Business；Replacing Business Tax with VAT；
Corporate Tax Burden目录
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目录
1绪论......................................................................................................................1
1.1研究背景和目的............................................................................................1
1.1.1研究背景.................................................................................................1
1.1.2研究目的.................................................................................................2
1.2研究框架和方法............................................................................................2
1.2.1研究框架.................................................................................................2
1.2.2研究方法.................................................................................................3
1.3研究意义........................................................................................................3
2文献综述..............................................................................................................6
2.1实施“营改增”的必要性............................................................................6
2.2“营改增”对建筑业税负的影响................................................................7
2.3建筑业如何应对“营改增”........................................................................9
2.4本章小结......................................................................................................11
3建筑业“营改增”实施情况分析....................................................................12
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