目 录
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
