摘  要：随着我国经济的快速发展，建筑行业对我国国民经济迅猛腾飞发挥着不可或缺的作用。为了减轻建筑企业的税负负担，优化我国经济结构，2016年5月，我国建筑行业内的四大行业全面施行“营改增”政策，由于建筑行业流程较繁琐，涉及范围较广，施工过程较复杂，建筑企业对“营改增”的推行既是挑战又是机遇，积极响应国家政策不但可以解决重复征税还可以带来可观的利润。所以，本文以杭州中豪建设工程有限公司为例分析了建筑行业的“营改增”政策导致的税负变化，产生的影响以及对建筑施工企业的应对策略探究。92309

毕业论文关 键 词： 建筑行业，营改增，影响，应对策略 

Abstract：Along With the rapid development of China's economy, the construction industry plays an indispensable role in the rapid development of China's national economy 。In order to reduce the burden of tax burden of construction enterprises, optimizing the economic structure of our country,China's four major industries in the construction industry, the full implementation of the camp changed to increase policy in May 2016, Because the construction industry process is complicated, involving a wide range, the construction process is complex, the construction enterprise is also the opportunity of "replacing business tax with value-added tax(VAT)" implementation is a challenge, a positive response to the national policy can not only solve the double taxation can also bring considerable profits。  So, this paper takes Hangzhou Zhonghao Construction Engineering Company Limited as an example of the construction industry "replacing business tax with value-added tax(VAT)" policy led to the tax changes, the impact and exploration of the construction enterprise strategy。

Keywords：construction industry，camp changed to increase，influence，coping strategies

目录

1 引言 3

2杭州中豪建设工程有限公司基本情况分析 3

2。1企业介绍 3

2。2企业涉税情况 3

3杭州中豪实施“营改增”前后税收变化分析 4

3。1“营改增”致使流转税产生的变化分析 4

3。2“营改增”致使所得税的变化分析 4

4“营改增”后税负变化对杭州中豪的正面影响 5

4。1有利于避免重复征税 5

4。2有利于增加企业利润 5

5“营改增”后税负变化对杭州中豪的负面影响 6

5。1“营改增”可能导致杭州中豪营业成本增加 6

5。2“营改增”可能导致杭州中豪流动资金紧张 8

5。3对企业财务人员要求提高 9

6杭州中豪对“营改增”后税负变化的应对策略探究 10

6。1做好财务体制改革从而合理避税 10

6。2加强企业增值税发票体系管理 11

6。3加强对财务人员的培训完善企业财务管理体系 12

结 论 13

参考文献 14

致谢