營改增政策對建筑業財務管理的影響及應對措施

內容摘要···························································1

一、建筑業的相關概述···············································2

（一）建筑業發展概況············································2

（二）建筑行業的特點············································3

 1、建筑業不規范···········································3

2、建筑業人工成本占比高···································3

3、建筑企業財務核算不健全·································3

4、建筑業材料采購方式呈現多樣性···························3

二、“營改增”的相關概述·············································3

（一）“營改增”的背景·············································3

（二）營業稅和增值稅的關系·····································4

 1、營業稅與增值稅的統一性·································4

2、營業稅與增值稅的差異性·································4

3、營業稅與增值稅的可替代性·······························4

（三）“營改增”的必然性········································4

1、消除重復征稅···········································4

2、有利于行業間公平競爭···································4

3、促進產業結構調整·······································5

4、第三產業的發展需要輕松起步·····························5

5、促進社會就業···········································5

（四）“營改增”的重要意義·····································5

1、促進經濟發展方式的轉變·································5

2、有效完善稅制···········································5

3、可以更有效發揮市場對資源配置的作用·····················5

4、減輕企業稅負···········································5

三、實施“營改增”后對建筑業及其財務管理的影響·····················5

（一）影響建筑企業的稅負問題····································5

（二）對投標報價及預算定額的影響································5

（三）增值稅專用發票取得難度大·································6

（四）建筑企業財務人員素質相對較低·····························6

四、“營改增”后建筑業財務管理優化措施及應對方法···················6

（一）現有項目采用簡易征收減輕稅負·····························6

（二）改變合同管理方式·········································6

（三）加強對增值稅發票管理·····································6

（四）加強建筑業財務管理人員的專業能力和素養···················7

結 語··························································7

參考文獻··························································8

內 容 摘 要

近幾年來我國經濟發展迅速，社會經濟環境發生了較大變化，相應的稅收制度也發生的一些改變，其中影響最大的就是營改增。“營改增”主要是由營業稅改變為增值稅，屬于我國為更好符合現代管理需求的重要措施，盡最大可能緩解企業稅負的同時，全面發揮財政所具有調節能力。在國民經濟發展中，建筑業作為重要支柱之一，其財務管理會直接受到“營改增”帶來的直接影響，如何才能更好在“營改增”背景下，實現建筑業財務管理的發展，已經成為當前重要討論話題。本文首先分析建筑業和“營改增”的相關概述，其次闡述實施“營改增”后，對建筑業財務管理造成的影響，最后提出幾點優化措施及應對方法。

 

【關鍵詞】：建筑業 營改增 財務管理