营改增后加强施工企业税务管理探析论文VIP专享VIP免费

本科论文摘要从2016年5月1日起，为减轻企业税负，“营改增”的试点实施范围扩大到了建筑业，这为建筑施工企业技术创新和设备更新提供更加充足的条件。在机遇与挑战并存的背景下，研究建筑企业面临的税收管理问题迫在眉睫。在分析建筑企业税收产生过程和特点的基础上，提出了建筑企业税收管理的概念，分析了各种因素对建筑企业税收管理的影响。此外，对于营业税改增值税政策的实施对建筑施工企业税务管理工作所产生的影响进行简单的阐明陈述，并通过结合建筑企业税务管理工作的改善和遇到的阻碍，指出新税制对于建筑施工企业的正面影响和负面影响，提出相对应的解决方案，以促进我国建筑施工企业更好地响应营业税改增值税政策，健康平稳的发展。关键词：营改增，施工企业，税务管理，存在的问题，具体对策AbstractFromMay1,2016,inordertoreducethetaxburdenonenterprises,thescopeofthepilotimplementationof"businessasusual"hasbeenextendedtotheconstructionindustry,whichprovidesmoresufficientconditionsfortechnologicalinnovationandequipmentrenewalofconstructionenterprises.Underthebackgroundofbothopportunitiesandchallenges,itisextremelyurgenttostudythetaxadministrationproblemsfacedbyconstructionenterprises.Onthebasisofanalyzingtheprocessandcharacteristicsoftaxrevenueofconstructionenterprises,theconceptoftaxrevenuemanagementofconstructionenterprisesisputforward,andtheinfluenceofvariousfactorsontaxrevenuemanagementofconstructionenterprisesisanalyzed.Inaddition,theimpactoftheimplementationofthepolicyofchangingbusinesstaxtovalue-addedtaxonthetaxadministrationofconstructionenterprisesisbrieflystated.Combinedwiththeimprovementandobstaclesencounteredinthetaxadministrationofconstructionenterprises,thepositiveandnegativeimpactsofthenewtaxsystemonconstructionenterprisesarepointedout,andcorrespondingsolutionsareproposed,soastopromotetheconstructionenterprisesinChinatobetterrespondtothepolicyofchangingbusinesstaxtovalue-addedtaxandtodevelophealthilyandstably.Keywords:VAT，constructionenterprise，taxmanagement,existingproblem,specificcountermeasures本科论文目录摘要..................................................................................................................................1Abstract.............................................................................................................................2前言...............................................................................................................................51绪论................................................................................................................................51.1课题研究背景、目的和意义.............................................................................51.1.1研究背景...............................................................................................51.1.2研究目的................................................................................................51.1.3选题的意义............................................................................................61.2国内外税务管理研究现状.........................................................................................61.2.1国外税务管理研究现状.........................................................................61.2.2国内税务管理研究现状.........................................................................61.2.3国内建筑施工企业税务征管现状.........................................................72施工企业税务管理现状..............................