建筑业“营改增”后的税负效应探究——以温州市建筑业为例  

The Impacts that "Replacing Business Tax with Value-Added Tax(VAT) " Has on the Construction Industry——Taking The Construction Industry in Wenzhou as an example

作　　者：王淑铃[1] 王英兰[1] 王立新[1] WANG Shu-ling;WANG Ying-lan;WANG Li-xin(Zhejiang Industry and Trade Vocational College,Wenzhou,325003,China)

机构地区：[1]浙江工贸职业技术学院,浙江温州325003

出　　处：《浙江工贸职业技术学院学报》2018年第1期51-56,共6页Journal of Zhejiang Industry & Trade Vocational College

基　　金：温州市科技局公益性软科学研究项目"‘营改增’对温州建筑行业的综合影响及可能的对策研究"(R20160025)

摘　　要：我国建筑业自2016年5月1日开始实施"营业税改征增值税"(下称"营改增")政策。建筑业作为在国民经济中的支柱产业,"营改增"后将面临较为复杂的情况。税改后建筑业的税率、计税方式、财税管理等方面都出现了重大改变,其税负变化和经营模式面临新的挑战。因此,基于温州市建筑业为研究对象,采用理论分析与案例检验相结合的方法,以样本企业"营改增"前三个季度(2015年3、4季度及2016年1季度)和"营改增"后三季度(2016年3、4季度及2017年1季度)财务报表数据为基础,通过Eviews软件回归分析,得出"营改增"会导致温州市建筑企业税负降低1%,虽然从历史纵向分析,达到了税制改革的目的,但却低于全国平均降低水平,这将引起企业应有的重视;最后,分别从企业层面及政府层面并结合税收政策提出建议。China's construction industry began to implement the"Replacing Business Tax with Value-Added Tax(VAT)"policy since May 1,2016.As a cornerstone industry in the national economy,the construction industry will face a more complicated situation after the“Replacing Business Tax with Value-Added Tax(VAT)".After tax reform,great changes have taken place in the tax rate,tax mode and taxation management of the construction industry,and the tax burden change and business model are facing new challenges.Therefore,the author comes from WenZhou listed the WenZhou Construction Industry as the research object based on the method of theoretical analysis combined with case analysis.The financial statements of sample enterprises with both before"Replacing Business Tax with Value-Added Tax(VAT)"(2015.3rd,4thand the 2016.1st)and after(2016.3rd,4th and 2017.1st)compared with regression analysis by Eviews software which shows after"Replacing Business Tax with Value-Added Tax(VAT)"the construction enterprises in WenZhou reduced the tax burden of 1%although lower than the national level.Finally,the author gives some suggestion from the enterprise level and the government level.

关 键 词：营改增 建筑业 税负变化 税收管理 

分 类 号：F812.42[经济管理—财政学] F406.7