摘要：2016年5月1日起建筑业正式开展营改增工作。建筑业在我国产业经济中占据很大的比例，对我国经济发展有重大影响。建筑业推行营改增的初衷是为了释放税收压力。但同时也带来一些挑战。本文从建筑业展开营改增入手，对建筑企业实施营改增面临的机遇与问题进行剖析研究。首先阐述本文的探讨背景及意义，综合了解海内外的一些学者对建筑业营改增的争论思考，提出营业税改征增值税的观点和必需性，增值税纳税筹划的理论基础和方法。然后以具体的清华建筑公司为例，分析公司纳税筹划的现状及存在的各种状况，并针对问题提出解决办法，探讨企业如何更好地进行纳税筹划，避免营改增给企业带来的不利影响，减轻税负，提升企业核心竞争力。91123

毕业论文关键字：营改增，建筑业，纳税筹划

Abstract: Construction in on May 1,2016 formally implemented revenue to increase。 The architecture industry took one of our country national foundational industries, has the significant influence to our country economy development。 The architecture industry implementation camp changes increases the original intention is in order to lighten the tax revenue burden, but simultaneously also brings some challenges。 This article changes from the architecture industry camp increases obtaining, implements the camp changes increases faced with the opportunity and the question to the construction enterprise conducts the analysis research。Firstly,expound research background and significance。 Comprehensive understandingof the research of construction business tax paid a value-added tax of scholars both at home and abroad,raise the concept and necessity of business tax paid added value tax。 theoretical basis and methods of the a value-added tax tax planning。For example,in concrete construction company, analyze the current situation and problems of the tax planning, put forward solving strategy for problems。 How the discussion enterprise carries on the tax payment preparation well, the promotion enterprise core competitive power。

Keywords: replace the business tax with a value-added tax, construction industry, tax planning

目录

1 引言 2

1。1 研究背景 2

1。2 研究意义 2

1。3 文献综述 3

2 建筑企业增值税纳税筹划理论概述 4

2。1 营业税改征增值税概述 4

2。2 增值税纳税筹划理论基础 5

2。3 纳税筹划的方法 5

3 清华公司纳税筹划现状分析 6

3。1 清华公司的基本情况 6

3。2 清华公司纳税筹划现状 6

4 清华公司纳税筹划存在的问题 8

4。1 管理者缺乏税收筹划意识 8

4。2 纳税主体及税率的不确定性 8

4。3