MBA教育中心知识库

建筑业属于我国的传统行业，长期以来都是在营业税的计征模式下经营。建筑材料属于施工项目的关键部分，但是由于营业税制的局限性，建筑企业外购的原材料不能够进行进项税额的抵扣，造成企业成本费用虚高，阻碍了企业的正常经营，限制了建筑企业的发展机遇。

在实际生产经营过程中，建筑业上游连接众多材料供应商下游连接房地产业，涉及行业关系复杂，难于管理。在营业税的税制下，建筑行业只能缴纳营业税，加上营业税本身存在的局限性，无法合理抵扣上下游企业开具的增值税专用发票，致使增值税抵扣链条中断。因此为了完善我国的税制改革体系，促进建筑企业更好的参与市场竞争，更加充分的发挥行业优势，建筑企业的税制改革势在必行，将会直接影响税制改革整体的成效。在现实情况的压力下，对于那些早已习惯营业税的计征模式的建筑企业来讲，急需对自身情况开展税收筹划，找到解决问题的措施，以便尽快减轻税制改革带来的税负压力。

本文的研究立足于建筑企业“营改增”前后的实际情况，从宏观角度出发，计算出影响建筑企业税负水平变化的税负平衡点，即可抵扣的营业成本占营业收入的比例，为企业将来的发展方向提供参考作用。从微观角度来看，本文以BD建筑公司承建的两个工程项目为例，通过对具体数据的分析，得出“营改增”给建筑企业带来的税负水平变化，为日后建筑企业调整各项成本费用的抵扣范围，如何采取积极有效的应对策略调整企业整体的税负水平，寻找税负变化的影响因素，减轻企业的税收负担，在同行业良好发展的情况下提高企业竞争力，提供了积极的实践意义，助力我国建筑企业朝向良好的方面发展。

The construction industry is a traditional industry in my country, and it has been operating under the business tax calculation model for a long time. Construction materials are a key part of construction projects, but due to the limitations of the business tax system, the input tax deduction for the raw materials purchased by construction enterprises cannot be deducted, resulting in inflated costs for enterprises, hindering the normal operation of enterprises, and restricting construction enterprises. development opportunities.

In the actual production and operation process, the upstream of the construction industry is connected to many material suppliers and the downstream is connected to the real estate industry, which involves complex industry relationships and is difficult to manage. Under the tax system of business tax, the construction industry can only pay business tax, and due to the limitations of business tax itself, it is impossible to reasonably deduct the special VAT invoices issued by upstream and downstream enterprises, resulting in the interruption of the VAT deduction chain. Therefore, in order to improve my country's tax reform system, promote construction enterprises to better participate in market competition, and give full play to their industry advantages, the tax reform of construction enterprises is imperative, which will directly affect the overall effect of tax reform. Under the pressure of reality, for those construction companies that have long been accustomed to the business tax calculation and collection model, it is urgent to carry out tax planning for their own situation and find the root cause of the problem, so as to reduce the tax burden brought by the tax reform as soon as possible.

The research of this paper is based on the actual situation of construction enterprises before and after "replacement of business tax with value-added tax", and from a macro perspective, the tax balance point that affects the change of the tax burden level of construction enterprises is calculated, and the proportion of deductible operating costs to operating income, Provide a reference for the future development direction of the company. From a microscopic point of view, this paper takes two engineering projects undertaken by BD Construction Company as examples. Through the analysis of specific data, it is concluded that the tax burden level change brought by the “replacement of business tax with value-added tax” to construction enterprises will be adjusted for construction enterprises in the future. The deduction scope of various costs and expenses, how to adopt active and effective response strategies to adjust the overall tax burden level of the enterprise, find the influencing factors of tax burden changes, reduce the tax burden of enterprises, and improve the competitiveness of enterprises under the condition of good development of the same industry , providing positive practical significance and helping my country's construction enterprises to develop in a good direction.