营改增的影响英文论文参考文献

In the concept of low carbon economy sustainable development countermeasures of guizhou provinceYang AijunLow carbon economy is to point to in under the guidance of the concept of sustainable development, through technical innovation, system innovation, new energy development and so on many kinds of means, reduce the high carbon energy consumption coal oil, reduce carbon dioxide emissions, achieve economic and social development and ecological environment protection of common development of a new form of economic development. In the process of economic and social development, inevitably there are a lot of energy consumption and the corresponding emissions of carbon dioxide and rapid growth. Low carbon development path, is a country, region, under the framework of sustainable development to promote technology innovation, development of low carbon energy technologies, transformation of the mode of economic development and social consumption mode, the response to climate change, the basic way to coordinate economic development and protect the ecological environment, is also a country, region, the inherent requirement of sustainable development. Low carbon economy development ability will also is a reflection of a country, regional core competitiveness. Guizhou can make greater progress through sustainable development in the future, to a large extent depends on the response to the low carbon economic development in guizhou adjustment ability. Development of low-carbon economy on the one hand, want to consider climate change, reduce carbon dioxide emissions; On the other hand to increase economic output, promote economic growth. As the western underdeveloped region, guizhou province economic level is relatively low, the energy structure with coal is given priority to, still give priority to with extensive growth mode, energy resources utilization efficiency is low, and energy demand will continue to increase, low carbon economy and sustainable development face more serious challenges than the developed region. backward economic development, agriculture still is given priority to with conventional tillage, industrialization process is still in initial stage, the industrial business volume and intensity is not big, overall environmental pollution to a lesser degree, it also become the favorable conditions of developing low carbon economy in guizhou. Low carbon economy of technological innovation, is to be in the energy flow in the whole process of improving energy efficiency and reduce emissions of carbon dioxide. Strengthening technical innovation, and actively develop clean energy and renewable energy, gradually reduce the carbon and energy in the proportion of energy consumption structure, can we truly achieve low carbon energy structure. The development and utilization of renewable energy and clean energy is the key to developing and promoting low carbon development related to technology. Relatively developed regions, guizhou energy technology lag behind, both development and application of technology, also has the very big disparity compared with developed areas, the implementation of technological innovation and upgrade of industrial structure is very difficult. Developing low carbon economy, to strengthen environmental infrastructure construction, is beneficial to promote the development of tourism, and other green industries. Through the efforts of recent years, constantly enrich connotation of the ecological tourism in guizhou and continue to improve infrastructure and supporting facilities. The scenic spot area expands unceasingly. 13 province existing state-level scenic spots, eight national nature reserve, national forest park 21, 6 national geological park, ecological environment quality above an area account for 78% of the provincial land area. Tourism has become a pillar industry of economic development in guizhou, tourism revenue in GDP and the proportion of more and more is also high. Tourism for driving the development of relevant industries, solve the employment has a very important role. The natural and cultural resources in guizhou is rich and fragile, one of the most obvious is characterized by diversity, individuality and primordial, only scientific development can be sustainable use. Among them, the development of rural tourism has an obvious effect to protect cultural heritage, is also an important means of poor areas to help farmers out of poverty. Since 2005, guizhou to develop rural tourism scenic spots. There are 2660, the province has about 630000 people through the development of tourism on the rural road to get rich. Will continue to speed up the development of tourism in guizhou green industry, tourism development will gradually become the important pillar industry, built a "big tourism province, become the western tourist hot spots.  developing low carbon economy, is a key way for the implementation of sustainable development in carbon economy to overcome the traditional high consumption, high emissions, high pollution economic growth pattern, is the human society after the industrial civilization and a major progress. Low carbon economy advocate clean production and green management, green consumption concept, adjust the industrial structure and regional rational layout, reduce energy consumption, promoting clean production, industrial pollution prevention and control, promote the energy technology innovation. Guizhou province should seize the opportunity to vigorously develop low-carbon economy, promote economic development speed, improve the economic benefit, promote environmental protection. Laying solid foundation for sustainable development on the one hand, on the other hand also want to continue to accelerate the development of high levels of growth rate, must not with ecological damage and even endanger people's lives and health to seek temporary development. Improve the science and technology r&d, foster low-carbon technology research and development and the innovation ability, to introduce domestic and foreign advanced scientific and technological achievements, promote enterprise independent innovation ability and international competitiveness, promote energy saving work, forming advanced energy industrial system in our province. Promote the adjustment of energy structure, improve energy conversion efficiency, improve the utilization efficiency of energy recovery. Vigorously promote renovation of backward production capacity of heavy pollution industry, will eliminate work put in place, shut, stop, control the excessive growth of energy-intensive, highly polluting industry. Vigorously implement energy conservation of key projects, we will deepen reform of the sewage and garbage treatment charges and strengthen energy conservation and emissions reduction, ecological environment protection and comprehensive utilization of resources, enhance sustainable development capability. Vigorously promote clean production, fossil energy, low carbon and clean energy development. Reduce energy consumption of the province's gross domestic, greatly reduce energy consumption and co2 emissions. Vigorously strengthen technology innovation, actively developing wind power, hydropower, solar energy, geothermal energy, nuclear energy, biomass energy and other new energy and renewable energy, gradually reduce the carbon and energy in the proportion of energy consumption structure, truly low carbon energy structure.  development of low carbon industry, and gradually establish a low-carbon economy structure.

随着市场经济发展速度的加快，我国税务改革为了更好的适应国际市场的要求，也进行了比较大的改革，而“营改增”是税务改革中非常重要的内容。随着“营改增”在建筑行业的推行，已经对我国建筑企业产生了深远的影响。这些影响中既有积极的影响，也有消极的影响，建筑企业要在实际工作中对“营改增”引起重视，从而为企业的更好发展做出保证。本文将对“营改增”给建筑企业造成的税负影响进行分析，探讨建筑企业应对“营改增”的措施，希望为我国建筑企业税务工作的发展提供帮助。一“、营改增”对建筑企业税负的影响分析(一“)营改增”对建筑企业税负的积极影响1“、营改增”可以避免对建筑企业重复征税建筑行业是我国支柱性的产业，对于推动市场经济的发展具有非常重要的作用。对建筑企业进行“营改增”税务改革，能有效避免建筑企业重复征税的问题，同时也对建筑企业的国际化发展具有重要的推动作用。下面以某建筑企业的税务活动为例，探讨“营改增”对企业税负的影响。我国某建筑企业在2015年末确认的收入是10亿元，在该会计区间内，能够进行抵扣的增值税进项税是6亿元，企业的其他成本为2亿元。在“营改增”之前，建筑企业需要缴纳企业所得税和营业税。经过计算得出建筑企业需要缴纳营业税10×3%=亿元，要缴纳所得税（）×25%=亿元，两者合计为亿元。“营改增”改革后，建筑企业要缴纳企业所得税和增值税，算出该年度增值税的销项税额：10（/1+11%）×11%=亿元，进项税额：6（/1+17%）×17%=亿元，应缴纳增值税=增值税销项税额-增值税进项税额=亿元；建筑企业应缴纳的所得税：（10/)×25%=亿元，合计亿元。通过对比可以发现，“营改增”后所缴纳的税负要比“营改增”前减少了亿元，建筑企业的税负得到比较明显的减轻。2、降低建筑企业的运营成本我国实行的增值税特点就是企业在不用将购入固定资产增值税的款额计入到成本，而是通过抵扣减少企业的税负。这在一定程度上减小了企业需要投入的资本，建筑企业可以将减少的税负投入到生产经营的项目中，从而在减少了建筑企业运营资本的同时，增加了资金流转的速率，更加有利于建筑企业对开展新的投资项目。(二“)营改增”对建筑企业税负的消极影响1、进项税额抵扣不足造成实际税负增加“营改增”后，建筑企业为了降低企业的税负，需要在经营活动中，增加增值税进项税金，从而能进行更多的税金抵扣。从比较简单的角度分析，建筑企业的营业税率为3%，增值税率为11%，因此为了保证建筑企业的实际税负减少，必须要保证企业的可抵扣增值税进项税额超过建筑企业总收入的8%，而在实际的工作中，受到客观条件的限制，通常只有部分建筑企业能够取得足额的增值税进项税专用发票，而其他建筑企业则在进项税抵扣方面达不到要求，从而并没有达到实际税负减少的效果。在“营改增”后，建筑企业的增值税进项税额不能抵扣的项目主要有以下几项：从依据简易办法缴税的供应商处购买原材料时，供应商不能开具专用的抵扣发票；建筑企业购买产品作为职工福利时，得到的专用发票不能抵扣；在运输途中发生的非正常损耗对应的税金等。建筑企业要对相关的不能抵扣的情形进行关注，避免实际税负的增加。2、专用发票管理不善造成税负增加根据规定，建筑企业只有取得增值税专用发票，才可以进项抵扣，因此，在“营改增”后，增值税专用发票的管理工作变得非常重要。但在实际工作中，建筑企业专用发票的管理情况并不理想。这主要是由于建筑企业的经营范围比较广，在经营过程中有一系列的生产销售环节，会涉及到大量的专业发票。同时有的增值税专用发票的收集工作本身就具有较大的难度，有的单位也并不具备开具增值税专用发票的资格，因此，造成目前建筑企业增值税专用发票管理比较混乱的情况。二、建筑企业对“营改增”的应对办法“营改增”税务改革给建筑企业带来了非常大的影响，建筑企业要通过认真的研究和分析，积极探索应对“营改增”的办法。具体来说，建筑企业可以从以下方面加强税务工作。(一)加强企业员工对“营改增”的认识为了保证建税务工作的质量，在“营改增”中减少企业征缴的税负，建筑企业首先就要加强企业员工对“营改增”的认识。“营改增”后，在企业的税务活动中最重要的就是增值税专用发票的获得，因此企业税务部门首先要在通过良好的宣传手段在企业员工中树立良好的税务意识，要明确增值税专用发票在税金抵扣中的作用。同时，要加强财务人员的培训工作，通过提升财务人员的职业素质来加强建筑企业的税务工作质量。另外，对于建筑企业生产运营各环节中可能涉及到增值税的工作人员进行系统的培训，例如材料采购员、预决算的编制人员、工程项目的管理人员等，确保相关人员的知识能够及时更新，增强“营改增”对建筑企业税负的积极影响。(二)加强建筑企业合同管理工作“营改增”对于建筑企业财务活动具有较大的影响，企业要根据相关的法律要求，结合自身的实际情况，建立科学的财务管理细则，改良原有的财务习惯，增加专项的税务会计岗位，从而提高对“营改增”的适应能力。同时，建筑企业要加强合同管理工作。具体来说，建筑企业在制定合同时，要在合同中明确规定开具发票的类型，和发票开具的时间以及相关的违约责任来保证企业能够在规定的时间获得增值税专用发票。(三)提高建筑企业税务筹划质量提高企业的税务筹划质量，是保证建筑企业更好的适应“营改增”的重要措施。首先，建筑企业要在财务活动中，对自身的经营情况进行分析，准确的找到税收工作的切入点。例如，建筑企业在对分包商进行选择时，如果分包商是小规模纳税人，建筑企业要明确以下内容：分包商是否能够委托其他机构代开增值税专用发票，如果可以，那么代开增值税专用发票的可抵扣税率是多少。目前，我国分包商大多是小规模纳税人，因此在合同签订时，建筑企业就要和对方针对增值税问题进行详细商谈，并在合同中进行明确的规定，进而促使税负能够合理转嫁。其次，建筑企业对于自身的纳税人身份也要进行科学选择。在“营改增”后，建筑企业在达到相关要求时，要根据自身的实际情况选择能够给企业税负减轻带来更大优势的纳税人身份。另外对于不能进行增值税进项税额抵扣的项目要引起重视，例如作为职工福利购买的商品，从按照简易办法缴税的供应商处购买的原材料等