“营改增”对园林工程企业税负影响分析——以 BC 有限公司为例 [摘 要]营业税改征增值税是国内税制变革的关键方式，可以尽快促进行业结构转变、实施转型，也是结构性减税的关键部分。然而，并不是所有行业都在`营改增的政策下税负有所下降。根据“营改增”前的数据分析显示，建筑行业特别是园林工程企业的税负将不降反升。因此，文章以 BC 有限公司为研究对象，主要采用理论研究结合案例分析的研究方法，在研究“营改增”相关政策及理论、目标企业基本情况的基础上，对 BC 有限公司实行“营改增”政策前后的主营业收入、主营业成本和利润总额的各个指标进行研究，研究结果表明“营改增”后园林工程企业受进项抵扣、经营成果、经营管理等方面的多重影响出现税负不降反升的现象。据此针对 BC 有限公司提出相应建议优化企业发展。 [关键词] 营改增；平衡点法；税负变动 Analysis on the Influence of "Business tax reform VAT" on the Tax Burden of Landscape Engineering Enterprise - Taking BC Limited Company as an ExampleAbstract：The change of sales tax is an important measure of China's tax system reform. It can promote the adjustment of industrial structure and promote the economic restructuring. It is also the main content of structural tax reduction. However, not all of the industry in the business tax policy under the change has declined. According to the "business change" before the data analysis shows that the construction industry, especially the tax burden of garden engineering enterprises will not fall but rise. Therefore, the article takes BC Limited Company as the research object, mainly uses the research method combining the theory research with the case analysis, on the basis of studying the relevant policies and theories of "business change" and the basic situation of the target enterprise, The main operating costs and the total profits of the various indicators of the study, the results show that "business change after the" garden proj...
