题目：试论“营改增”对建筑施工企业的影响
摘要：本论文主要研究了“营改增”政策对建筑施工企业的影响。通过对营业税制度、建筑施工企业的运营模式以及“营改增”政策的具体规定进行分析，发现“营改增”政策对建筑施工企业的税负、经营成本、市场竞争环境和发展策略均产生了重要影响。在“营改增”政策下，建筑施工企业面临税负增加、市场竞争加剧和企业转型压力增大等挑战。为了应对这些挑战，建筑施工企业可以优化财务管理，加强内部控制，提高财务管理水平；加强合同管理，规范合同签订和履行，避免税务风险；加强税务筹划，合理规划税收成本，降低税负。通过采取这些对策，建筑施工企业可以更好地应对“营改增”政策带来的挑战。
关键词：营改增，建筑施工企业，税负
Abstract:This paper mainly studies the impact of the policy of "replacing business tax with value-added tax" on construction enterprises. Through the analysis of the business tax system, the operation mode of construction enterprises and the specific provisions of the policy of "replacing business tax with value-added tax", it is found that the policy of "replacing business tax with value-added tax" has an important impact on the tax burden, operating cost, market competition environment and development strategy of construction enterprises. Under the policy of "replacing business tax with value-added tax", construction enterprises are faced with such challenges as increasing tax burden, intensifying market competition and increasing pressure on enterprises to transform. In order to cope with these challenges, construction enterprises can optimize financial management, strengthen internal control, improve financial management level; Strengthen contract management, standardize contract signing and performance, and avoid tax risks; Strengthen tax planning, rationally plan tax costs, and reduce tax burdens. By adopting these countermeasures, construction enterprises can better cope with the challenges brought by the policy of "replacing business tax with value-added tax".
Key words：Business tax to VAT, construction enterprises, tax burden
目录
题目：试论“营改增”对建筑施工企业的影响 1
摘要： 1
1 绪论 2
1.1研究背景和目的 2
1.2国内外研究现状 2
1.3研究内容与方法 3
2.营业税制度与建筑施工企业 3
2.1营业税制度的概述 3
2.2建筑施工企业的运营模式 3
2.3营业税制度对建筑施工企业的影响 4
3.“营改增”政策概述 4
3.1“营改增”政策的出台背景 4
3.2“营改增”政策的具体规定 4
3.3“营改增”政策的目标和预期效果 5
4.“营改增”政策对建筑施工企业的影响分析 5
4.1“营改增”政策对建筑施工企业税负的影响 5
4.2“营改增”政策对建筑施工企业经营成本的影响 6
4.3“营改增”政策对建筑施工企业市场竞争环境的影响 6
4.4“营改增”政策对建筑施工企业发展策略的影响 6
5.“营改增”政策下建筑施工企业的挑战 7
5.1税负增加 7
5.2市场竞争加剧 7
5.3企业转型压力增大 7
6.“营改增”政策下建筑施工企业的对策 8
6.1优化财务管理，加强内部控制，提高财务管理水平 8
6.2加强合同管理，规范合同签订和履行，避免因合同问题导致的税务风险 8
6.3加强税务筹划，合理规划税收成本，降低税负 9
结论 9
参考文献 10
致谢 10
