浅谈“营改增”对建筑施工企业的影响

一、对建筑行业的分析······································· 3 

二、建筑服务的管理制度及管理模式··························· 3

三、营改增后对建筑行业的影响······························· 4

 1、避免重复纳税现象··································· 4

 2、可能会增加企业的税负······························· 4

四、建筑业营改增后遇到的难题······························· 4

1、进项税抵扣难········································ 4

2、增值税类型的选择难································· 5 

3、难以平衡中央和地方的政策收入······················· 5

五、建筑业应对营改增的建议································· 5

1、慎重选择供应商······································ 5

2、做好培训工作········································ 5

3、加强企业的成本控制·································· 6

4、充分利用“营改增”的优势···························· 6

六、营改增下施工企业税务管理存在风险······················· 6

1、虚开增值税发票的风险································ 6

2、甲供材视同销售风险·································· 6

七、营改增下施工企业税务管理的具体措施····················· 6

1、不断加大合同管理力度·································· 7

2、做好采购把关·········································· 7 

3、及时传递申报票据，积极参与配合························ 7

八、营改增对建筑企业财务报表产生的影响分析················· 7

九、企业应对营改增改革的相关政策··························· 8

九、总结··················································· 9

参考文献··················································· 10

内 容 摘 要

 本文主要分析建筑业会计的管理及账务处理。随着社会的不断发展，政策的不断更新，建筑企业由营业税粗放型的管理改为增值税的精细化管理，要求对增值税的各个环节进行梳理，提升管理水平。营业税比较简单，筹划空比较小，而增值税计征的筹划空间比较大。增值税的优惠政策，税率，管理环节等影响因素比较多，所以建筑施工行业应合理筹划，降低企业税负。

关键词 建设施工企业 营改增 筹划 税务管理