随着“营改增”的全面推进，建筑欧亿·体育（中国）有限公司在2016年5月1日纳入了“营改增” 的范围。建筑欧亿·体育（中国）有限公司的税率、财税管理、办税流程等方面都与“营改增”前有较大 的改变。由于“营改增”前后税制的变化，建筑企业原来的经营模式和运行机制 已不再适用于现行的增值税税制。“营改增”的目的是进一步完善税制，引导企 业转型升级，激发市场活力。在“营改增”的背景下，建筑企业有了更大的纳税 筹划空间，企业更应该结合自身实际情况，抓住这样难得的机遇，快速适应税制 改变带来的变化，提高盈利能力，增强竞争力。 通过对K建筑企业“营改增”前后的经营状况、纳税结构比对分析，测算 出“营改增”后增值税成为该企业的第一大税种，增值税纳税筹划是企业税负优 化的重点。本文以K建筑企业某项目为研究对象，对其在“营改增”前后两个 税制下的税负进行对比分析，发现该项目在“营改增”后税负上升了2.42%；再 将K建筑企业税负与同欧亿·体育（中国）有限公司上市公司进行比较，发现K建筑企业税负偏高。企 业税负偏高的主要原因是原材料、人工费以及机械设备等项目成本抵扣力度较 小。基于此，从进项税额以及销项税额的五个方面进行纳税筹划：拆分EPC合 同、加大简易计税项目占比降低企业销项税额；构建原材料供应商和机械设备租 赁公司组合模型，借助组合模型，将各供应商报价代入模型与对应的临界值进行 对比判断，帮助企业在供应商中优中选优，选择相关成本税费更低的原材料供应 商和机械设备租赁公司，减少企业的税收负担；转变劳务用工思路和方式，减少 建筑工队和临时人员的使用，多与专业的劳务分包公司合作，增加人工劳务成本 的抵扣力度。通过纳税筹划，企业税负由筹划前的2132.56万元减少为筹划后的 2030.21万元，实现节税102.24万元。 关键词：“营改增”；建筑企业；纳税筹划；增值税 中原工学院硕士学位论文 II Abstract Withthecomprehensivepromotionof"replacingbusinesstaxwithvalue-added tax",theconstructionindustrywasofficiallyincludedinthescopeof"replacing businesstaxwithvalue-addedtax"onMay1,2016.Thetaxrate,financialandtax management,taxprocessandotheraspectsoftheconstructionindustryhavechanged alotcomparedwiththosebefore"replacingbusinesstaxwithvalue-addedtax".Due tothechangeoftaxsystembeforeandafterthechangeofbusinesstaxtovalue-added tax,theoriginalbusinessmodelandoperationmechanismofconstructionenterprises arenolongerapplicabletothecurrentvalue-addedtaxsystem.Thepurposeof "replacingbusinesstaxwithvalue-addedtax"istofurtherimprovethetaxsystem, guidethetransformationandupgradingofenterprises,andstimulatemarketvitality.In thecontextof"replacingbusinesstaxwithvalue-addedtax",constructionenterprises havemorespacefortaxplanning.Enterprisesshouldseizesucharareopportunityin combinationwiththeirownactualsituation,quicklyadapttothechangesbrought aboutbythechangeoftaxsystem,improvetheirprofitabilityandenhancetheir competitiveness. Throughthecomparisonandanalysisofthebusinesssituationandtaxstructure ofKconstructionenterprisebeforeandafter"replacingbusinesstaxwithvalue-added tax",itisestimatedthatthevalue-addedtaxbecomesthelargesttaxtypeofthe enterpriseafter"replacingbusinesstaxwithvalue-addedtax",andthetaxplanningof value-addedtaxisthekeytooptimizethetaxburdenoftheenterprise.Thispaper takesacertainprojectofKconstructionenterpriseastheresearchobject,andmakesa comparativeanalysisofitstaxburdenunderthetwotaxsystemsbeforeandafter "replacingbusinesstaxwithvalue-addedtax",andfindsthatthetaxburdenofthis projecthasincreasedby2.42%after"replacingbusinesstaxwithvalue-addedtax"; thencomparesthetaxburdenofKconstructionenterprisewiththatofListed Companiesinthesameindustry,andfindsthatthetaxburdenofKconstruction enterpriseisonthehighside.Themainreasonforthehightaxburdenofenterprisesis thatthecostdeductionofrawmaterials,laborcostsandmechanicalequipmentis relativelysmall.Basedonthis,taxplanningiscarriedoutfromfiveaspectsofinput taxandoutputtax:SplitEPCcontracts,increasetheproportionofsimpletaxitemsand reducetheoutputtaxofenterprises;Buildacombinationmodelofrawmaterial 中原工学院硕士学位论文 III suppliersandmechanicalequipmentleasingcompanies,withthehelpofthe combinationmodel,substitutethequotationofeachsupplierintothemodelandmake acomparativejudgmentwiththecorrespondingcriticalvalue,soastohelp enterprisesselectthebestamongsuppliers,selectrawmaterialsuppliersand mechanicalequipmentleasingcompanieswithlowerrelevantcostsandtaxes,and reducethetaxburdenofenterprises;Changetheideaandmethodoflaboremployment, reducetheuseofconstructionteamsandtemporarypersonnel,cooperatemorewith professionallaborsubcontractors,andincreasethedeductionoflaborcost.Through taxplanning,thetaxburdenofenterpriseshasbeenreducedfrom21.3256million yuanbeforeplanningto20.0321millionyuanafterplanning,realizingtaxsavingof 1.0224millionyuan. Keyword:"replacingbusinesstaxwithvalue-addedtax";constructionbusiness;Tax Planning;Valueaddedtax 中原工学院硕士学位论文 I 目录 摘要......................................................................................................................................................I Abstract................................................................................................................................................II 1.绪论.................................................................................................................................................1 1.1研究背景及意义..................................................................................................................1 1.1.1研究背景..................................................................................................................1 1.1.2研究意义..................................................................................................................1 1.2国内外研究现状..................................................................................................................2 1.2.1国外研究现状..........................................................................................................2 1.2.2国内研究现状..........................................................................................................3 1.2.3研究述评..................................................................................................................5 1.3研究思路与研究方法..........................................................................................................5 1.3.1研究思路..................................................................................................................5 1.3.2研究方法..................................................................................................................6 1.4创新点..................................................................................................................................7 2.相关理论基础.................................................................................................................................9 2.1“营改增”...........................................................................................................................9 2.1.1营业税......................................................................................................................9 2.1.2增值税....................................................................................................................10 2.1.3“营改增”及其发展.............................................................................................11 2.2纳税筹划............................................................................................................................13 2.2.1纳税筹划概念的界定............................................................................................13 2.2.2纳税筹划基本原则................................................................................................14 2.2.3纳税筹划常用方法................................................................................................15 3.K建筑企业经营状况及纳税现状分析.......................................................................................16 3.1K建筑企业经营状况.......................................................................................................16 3.1.1K建筑企业主要业务.............................................