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                  營改增后EPC項目稅收管控探討

                  職稱驛站所屬分類:財會論文發布時間:2019-07-01 10:12:01瀏覽:1

                  “營改增”后,企業和個人的納稅政策都面臨著比較復雜的情況。建筑行業作為我國國民經濟的支柱之一,面臨著更加嚴峻的挑戰。本文通過理論和實證分析,論述了“營改增”對建筑企業 EPC 項目稅負的影響,并針對性的提出一些稅收管控策略。

                     “營改增”后,企業和個人的納稅政策都面臨著比較復雜的情況。建筑行業作為我國國民經濟的支柱之一,面臨著更加嚴峻的挑戰。本文通過理論和實證分析,論述了“營改增”對建筑企業 EPC 項目稅負的影響,并針對性的提出一些稅收管控策略。

                  稅收與社會

                    《稅收與社會》是社會經濟稅收綜合性期刊。以稅的觀點,理性注目當代中國的改革。注重傳播稅的文化,提倡建立稅的環境。公布稅收政策發令,解答稅收疑難問題。用文化的目光關注經濟生活,精心描繪社會的背景下的百味人生。陜西省一級期刊。

                    2016 年 5 月 1 日起,我國開始全面實行“營改增”政策,增值稅全面取代營業稅,形成了增值稅進項和銷項的抵扣關系,利于企業降低稅負。建筑企業 EPC 項目應順應“營改增”政策變化,實現減輕稅負,增加盈利的目的。

                    一、“營改增”對 EPC 項目稅負影響的理論分析

                    建筑企業稅負包括流轉稅 ( 營業稅和增值稅 )、附加稅 ( 城建稅和教育費附加等 ) 和企業所得稅的稅負。在實行營業稅時,EPC 項目稅負屬于營業稅,稅率為3%,各環節都要納稅,但外購材料和固定資產的進項稅額不能抵扣;實行增值稅后,每個流通環節都要向購銷抵稅以后的增值額進行交稅,外購材料時進項稅額可以進行抵扣,只針對增值額繳稅,也就是說,企業的稅負主要由稅率和抵扣項金額決定。雖然增值稅的稅率較高,但因為只針對增值額繳稅,理論上企業稅負比繳納營業稅要低,但由于多種因素的影響,很多進項不能抵扣,引起企業實際稅負增加。

                    ( 一 ) 流轉稅稅負變化實行營業稅:EPC 項目流轉稅稅負 = 營業收入 ×3%;實行增值稅:EPC 項目流轉稅稅負 = 銷項稅額 - 購買貨物或勞務等可抵扣的進項稅額。由公式可知,企業購買貨物、勞務、固定資產所占資金比重對流轉稅稅負有很大影響。

                    ( 二 ) 附加稅稅負變化

                    EPC 項目城建稅稅負 =( 營業稅稅額 /增值稅稅額 )× 城建稅稅率;EPC 項目教育費附加稅負 =( 營業稅稅額 / 增值稅稅額 )× 教育費附加稅率。由公式可知,由于營業稅和增值稅改變,企業附加稅也受到很大影響。

                    ( 三 ) 企業所得稅稅負變化

                    實行營業稅:企業所得稅稅負 =[ 營業收入 ( 含稅收入 )- 營業成本 - 營業稅金及附加 ]× 所得稅稅率;實行增值稅:企業所得稅稅負 =[ 營業收入 ( 不含稅收入 )-( 營業成本 - 可抵扣的增值稅進項稅額 )- 稅金及附加 ]× 所得稅稅率。

                    ( 四 )“營改增”后流轉稅與所得稅的關系以一般納稅人建筑企業的一般計稅項目為例,城建稅等附加稅合計假設為增值稅的 12%,則實行增值稅以后企業的流轉稅和所得稅升降額為:流轉稅升降額 =[ 營業收入 /(1+10%) ×10%- 可抵扣增值稅進項稅額 ]- 營業收入 ×3% = 營業收入 ×6.09%- 可抵扣增值稅進項稅額

                    所得稅升降額 ={ 營業收入 /(1+10%) -( 營業成本 - 可抵扣增值稅進項稅額 ) - [ 營業收入 /(1+10%)×10%- 可抵扣增值稅進項稅額 ]×12%}× 25% - ( 營業收入 - 營業成本 - 營業收入 ×3%×1.12) ×25% = ( 可抵扣增值稅進項稅額-營業收入 ×6.09%)×28%營改增后,因納稅收入是否含稅和進項抵扣因素,流轉稅與所得稅呈負相關升降關系,兩者此增彼減,且流轉稅升降額是所得稅升降額的 -3.57 倍。

                    ( 五 )“營改增”過程中營業稅與增值稅的關系

                    根據不增加企業稅負的原則,可以建立以下公式:

                    (1-X)×10% ≤ 1×3%

                    其中,1 為單位量;X 為中間投入系數,即可抵扣的進項資金,(1- X ) 則為增值額,可知,只有 X ≥ 70% 時,進項稅抵扣才能達到降低稅負的目的。

                    二、“營改增”對 EPC 項目稅負影響的實證分析

                    ( 一 )“營改增”前后建筑企業稅負統計分析

                    根據南京工業大學申玲的研究,以國泰安 (CSMAR) 數據庫和巨潮資訊網公布的具有代表性的前 30 個建筑業上市公司數據以及上市公司的半年度和年度財務數據為樣本,以營改增前的 2015 年上半年度和營改增后的 2017 年上半年度為樣本期,得到營改增前后建筑企業的稅負變化數據,如表 1 所示:

                    由表 1 可知,第一,抽取的樣本公司 2017 年上半年增值稅占總稅負的比重較大,增值稅平均占比為 62.74%,并對企業附加稅和所得稅產生較大影響;第二, 2017 上半年與 2015 上半年相比,稅負增長的企業多達 76.67%,其中以新疆城建、中國化學和東方園林增長最多,新疆城建增長了 3 倍以上;第三,部分企業稅負有不同程度下降,其中神州長城和中船科技下降了 30% 以上。

                    ( 二 )“營改增”后建筑企業稅負增加的原因

                    由于我國實行不完全的消費型增值稅,部分進項不能直接進行抵扣,使建筑企業 EPC 項目的進項抵扣不能達到使稅負下降的比例,也就是說,“抵扣難”是造成建筑企業稅負增加的根本原因。第一,人工成本問題,EPC 項目中,建設環節由于企業人工成本支出不能進行抵扣,因此成本要劃入到增值額,而 EPC 項目所需人工較多,人工成本大約達到了總成本的 30%,只有外包差額的納稅部分能夠進行抵扣,稅負遠遠超過了 3% 營業稅;第二,材料發票問題,填土、砂石料、零星輔料、青苗補償等一般由施工地和小規模納稅人提供,難以開具有效的增值稅發票,不能進行抵扣,就算能夠代開發票,所需費用也會納入成本;第三,進項抵扣問題,部分材料經 EPC 項目建設后納稅性質發生改變,進項與銷項稅率差

                    別過大,比如企業買入混凝土的稅率為3%,而銷項則需劃入 10% 稅率范疇,需要多繳納 7% 的稅率;第四,增值稅專用發票不能及時獲得抵扣,由于進項稅抵扣期限為 360 天,而 EPC 項目容易出現建設方、施工方、供應商相互拖欠款項的情況,開具發票時間超過期限,不能獲得抵扣;第五,工程報價問題,企業 EPC 項目通常根據計算工程量與定額單價制定投標報價,實行增值稅時,企業從采購到銷售都要繳納稅負,而 EPC 項目的進項稅額不能計算準確,致使增值稅發生較大波動,當實際的增值稅高于報價時的計算增值稅時,企業需要繳納的稅負較多,第六,企業轉型問題,企業如果沒有改變合同模式,會涉嫌混合銷售與兼營,將會從高繳納增值稅。

                    ( 三 )“營改增”后建筑企業稅負下降的原因

                    第一,設計環節增值額稅率達 6%,但因設計體量較小,其稅負反而比要繳納的營業稅輕;第二,根據《營業稅改增值稅試點過渡政策的規定》,納稅人通過提供技術轉讓、開發、咨詢等服務,可免征增值稅,稅負出現明顯下降的神州長城等企業具有較強的自主創新與研發能力,具有技術咨詢等服務,享受政策優惠;第三,業務模式適應稅負變化要求,比如鐵漢生態實行了互聯網 + 供應鏈金融模式,構建了財務、業務、稅務信息一體化

                    平臺,使進項稅額能給得到有效抵扣;第四,采購制度完善,比如神州長城采用攔標價模式,在 EPC 項目前期就篩選出了能及時有效的開具增值稅專用發票的供應商。

                    三、“營改增 ”后 EPC 項目稅收管控策略

                    ( 一 ) 調整產業結構,增加進項抵扣

                    進行抵扣是關系到建筑企業稅負增減的關鍵,因此,企業當務之急是增加可抵扣進項支出,而人工和材料的進行抵扣是重中之重。首先,建筑企業應通過技術更新來調整產業結構,增加技術、設備在 EPC 項目中的應用,減少人工成本,使進行抵扣比例上升;其次,企業應選擇能給及時提供增值稅專用發票、信譽良好的供應商,增加材料進行抵扣;最后,根據相關政策規定,企業在資產重組過程中,將實物資產及相關債權等轉讓給其他單位的行為不征收增值稅,因此企業應盡快淘汰落后產能,減少繳稅項目。

                    ( 二 ) 發展高新技術,提高創新能力

                    建筑企業應合理利用國家出臺的各項“營改增”優惠政策,調整自身業務發展方向,提高技術水平,提供技術咨詢服務。比如企業可以通過廢料利用來增加抵扣項目,根據《資源綜合利用產品和勞務增值稅優惠目錄》和《關于新型墻體材料增值稅政策的通知》規定,企業銷售自產的新型墻體材料和以建筑廢料為原

                  《營改增后EPC項目稅收管控探討》
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