河南财经政法大学硕士学位论文
摘要
当前，中国建筑业的发展趋势一片向好，很多实力雄厚的企业都选择进入建
筑业试图分一杯羹。不过，随着“营改增”税制改革工作的稳步推进，建筑业的
纳税管理面临着巨大的挑战。“营改增”的对中国经济建设的重要性可谓不言而
喻，其不仅能够充分助力中国经济结构的调整，还能加快产业发展转型，标志着
我国结构性减税进入了新的阶段。较之营业税，增值税相对来说更为复杂，无论
是会计处理还是计税方式都存在明显的差异。正是因为过于复杂，导致企业税负
分析期间很容易出错。要是企业不做好相应的应对工作，系统分析现行税法，给
财务人员提供培训，甚至会引发一系列涉税风险。
A建筑公司的注册地址位于我国 S市，经过多年发展，其已经成了当地最具
代表性的建筑公司。虽然“营改增”已经推行了一段时间，但公司仍然面临着很
多问题，这些问题极具代表性。因此将其作为研究对象，围绕其“营改增”后近
几年增值税管理面临的问题，提出建议。除了可以助力企业长远发展以外，还可
以给我国更多同类型建筑公司提供积极有益的参考，让这些公司可以更加坦然的
面对“营改增”问题。
笔者根据 A建筑公司当前的经营实际，综合文献分析、调查分析和数据分
析等多种方法。对 A建筑公司纳税情况、税负情况、发票情况等进行罗列分析。
最终得出的结论是，可抵扣进项税同 A建筑公司増值税税负之间的关联性最为
明显。最终，回到公司的经营管理实际，依托税务筹划及税负管理，提出具有实
践价值的改进方案。力求走出一条科学的公司增值税管理路线，保障公司的市场
竞争力稳步提升。
关键词：营改增；建筑业；增值税
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河南财经政法大学硕士学位论文
Abstract
For the time being, the development of China's construction industry is really
gainingmomentum, andmany strongenterpriseshave chosentoenter the
construction industry in an attempt to get a share of the market. However, with the
steady progress of the "travel" work of the new tax reform Enterprise taxation and
value-added”, the tax management ofthe construction industry is facing huge
challenges mobile industry. Importance of changing business tax to value-added tax in
my country's economic structure The structure is self-evident, it can not only fully
help the adjustment of China's economic structure, but also Therefore, to speed up the
transformation of the industrial development mode, thus marking a new stage of
structural tax reduction in China. Compared with business tax, VAT is relatively more
complicated, and there are obvious differences in both accounting treatment and tax
calculation methods. Because of the complexity, it is easy for enterprises to make
mistakes during tax liability analysis. If enterprises can’t treat it seriously or have the
ability to systematically analyze the current tax law and provide training to finance
staff, it may even lead to a series of tax-related risks.
Registered in S city of China, after years of development, A construction
company has become the most representative construction company in the local area.
Although the " Replacing Business Tax with Valued-Added " has been implemented
for some time, the company is still facing many problems. And those problems are
very representative. That is why this paper takes this company as the object of study.
It can not only help the long-term development of enterprises, but also provide
reference for the same type of companies, so that they can face the reform more
calmly.
Based on the current business reality of Construction Company A, the author
integrates various methods such as literature analysis, survey analysis, and data
analysis. Bytaking input taxdeduction in VAT accountingmanagement, tax
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河南财经政法大学硕士学位论文
management,andtax burdenmanagementastheentrypoint, Theauthor
systematically studies the changes and problems of VAT management after the
implementation of "replacement of business tax with value-added tax". The final
conclusion is that the correlation between the deductible input tax and the VAT
liability of Construction Company A is the most obvious. The value-added tax is an
important part of the company's tax burden. Ultimately, in terms of the company's
business management reality, an improvement plan with practical value was put
forward, which is on the basis of relying on tax planning and tax burden management.
We strive to come up with a scientific VAT management route to ensure the
company's market competitiveness is steadily improved.
Key words:VAT Reform;Construction industry;Value-added tax
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