张月武 王莹彬

[摘 要] 至2016年5月1日，随着我国全面实施“营改增”，这意味着从周代就出现征收雏形，在我国有着悠久历史的营业税正式退出历史舞台。园林业也在今年全面开展“营改增”活动，税种的变化将深刻影响该行业。在此过程中，园林业应合理选择纳税身份，应结合自己的实际情况来选择最优方向，布好企业战略地图;提前做好纳税筹划，在选择供应商时作出较全面的慎重考虑，尽量与可提供抵扣发票的企业合作，将其作为自己的供应商，合理避税;调整采购策略，提升人员素质，依据增值税的营业税区别，对财务人员进行培训，及时更新知识，提高工作人员素质，以确保“营改增”工作顺利实施。

[关键词] 营改增;园林业;影响：解决对策

[中图分类号] F270[文献标识码] A

The Impact of Replacing Business Tax with VAT on the Landscape Industry and the Solutions

ZHANG Yuewu， WANG Yingshan

Abstract： Since May 1st， 2016， China started to replace business tax with VAT in the whole country. It means that the business tax， originated in the ancient Zhou dynasty and having a long history， officially quitted the arena of history. The landscape industry is taking actions in replacing business tax with VAT this year and the change of tax categories will deeply impact the industry. In the transformation process， the enterprises of the industry should choose a reasonable tax paying identity and select an optimal direction， combining with the practical situation to plan a strategic map for the business. They should make rational tax planning and chose suppliers that could offer deduction invoices for lawful tax avoidance. In the meantime， they should adjust purchasing strategy and train and update the knowledge of accounting personnel according to the differences between VAT and business tax to ensure the implementation of the tax policy.

Key words： replacing business tax with VAT， landscape industry， impact， solutions

什么是“营改增”？简单来说就是把原来缴纳的营业税的项目改为缴纳增值税，计税依据和税率都随之改变。营业税是按照营业额即每月开出的发票金额全额计税，而增值税的计税依据是流转过程中增值额。园林业改征增值税后，按增值税计税只对增值部分进行计税，不存在对同一部分多次征税的情况，并且可以抵减购进各项材料时产生的进项税额。

一、“营改增”对园林业的影响

改革后的计税结构较为合理，环环征收层层抵扣可以有效地在发生环节抑制偷税漏税现象。增值税为价外税，同等条件下可将税基缩小为征收营业税时的97%左右。对于那些年应税销售额未超过500万元的园林企业可以申请为小规模纳税人，且增值税是价外税，同等条件下其实际征收率为2.91%，比园林工程的营业税税率3%或园林设计的营业税税率5%都更低一些。……