营改增政策对建筑业财务管理的影响及应对措施

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XCLW155934 营改增政策对建筑业财务管理的影响及应对措施

内容摘要···························································1

一、建筑业的相关概述···············································2

（一）建筑业发展概况············································2

（二）建筑行业的特点············································3

1、建筑业不规范···········································3

2、建筑业人工成本占比高···································3

3、建筑企业财务核算不健全·································3

4、建筑业材料采购方式呈现多样性···························3

二、“营改增”的相关概述·············································3

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

（二）营业税和增值税的关系·····································4

1、营业税与增值税的统一性·································4

2、营业税与增值税的差异性·································4

3、营业税与增值税的可替代性·······························4

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

1、消除重复征税···········································4

2、有利于行业间公平竞争···································4

3、促进产业结构调整·······································5

4、第三产业的发展需要轻松起步·····························5

5、促进社会就业···········································5

（四）“营改增”的重要意义·····································5

1、促进经济发展方式的转变·································5

2、有效完善税制···········································5

3、可以更有效发挥市场对资源配置的作用·····················5

4、减轻企业税负···········································5

三、实施“营改增”后对建筑业及其财务管理的影响·····················5

（一）影响建筑企业的税负问题····································5

（二）对投标报价及预算定额的影响································5

（三）增值税专用发票取得难度大·································6

（四）建筑企业财务人员素质相对较低·····························6

四、“营改增”后建筑业财务管理优化措施及应对方法···················6

（一）现有项目采用简易征收减轻税负·····························6

（二）改变合同管理方式·········································6

（三）加强对增值税发票管理·····································6

（四）加强建筑业财务管理人员的专业能力和素养···················7

结语··························································7

参考文献··························································8

内容摘要

近几年来我国经济发展迅速，社会经济环境发生了较大变化，相应的税收制度也发生的一些改变，其中影响最大的就是营改增。“营改增”主要是由营业税改变为增值税，属于我国为更好符合现代管理需求的重要措施，尽最大可能缓解企业税负的同时，全面发挥财政所具有调节能力。在国民经济发展中，建筑业作为重要支柱之一，其财务管理会直接受到“营改增”带来的直接影响，如何才能更好在“营改增”背景下，实现建筑业财务管理的发展，已经成为当前重要讨论话题。本文首先分析建筑业和“营改增”的相关概述，其次阐述实施“营改增”后，对建筑业财务管理造成的影响，最后提出几点优化措施及应对方法。

【关键词】：建筑业营改增财务管理

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