“营改增”对园林工程企业税负影响分析一一以BC有限公司为例摘要]营业税改征增值税是国内税制变革的关键方式，可以尽快促进行业结构转变、实施转型，也是结构性减税的关键部分。然而，并不是所有行业都在`营改增的政策下税负有所下降。根据“营改增”前的数据分析显示，建筑行业特别是园林工程企业的税负将不降反升。因此，文章以BC有限公司为研究对象，主要采用理论研究结合案例分析的研究方法，在研究“营改增”相关政策及理论、目标企业基本情况的基础上，对BC有限公司实行“营改增”政策前后的主营业收入、主营业成本和利润总额的各个指标进行研究，研究结果表明“营改增”后园林工程企业受进项抵扣、经营成果、经营管理等方面的多重影响出现税负不降反升的现象。据此针对BC有限公司提出相应建议优化企业发展。关键词1营改增：平衡点法：税负变动Analysis on the Influence of "Business tax reform VAT"onthe Tax Burden of Landscape Engineering EnterpriseTaking BC Limited Company as an ExampleAbstract:The change of sales tax is an important measure of China's taxsystem reform.It can promote the adjustment of industrial structure and promotethe economic restructuring.It is also the main content of structural tax reduction.However,not all of the industry in the business tax policy under the change hasdeclined.According to the "business change"before the data analysis shows thatthe construction industry,especially the tax burden of garden engineeringenterprises will not fall but rise.Therefore,the article takes BC LimitedCompany as the research object,mainly uses the research method combining thetheory research with the case analysis,on the basis of studying the relevantpolicies and theories of "business change"and the basic situation of the targetenterprise,The main operating costs and the total profits of the variousindicators of the study,the results show that "business change after the"gardenproject by the deduction of income,operating results,management and otheraspects of the impact of the emergence of tax Negative rise instead of fallingphenomenon.According to the BC Company Limited to make correspondingrecommendations to optimize enterprise development.Keywords:Business tax reform VAT;Equilibrium point method;Changes intax burden目录1“营改增”政策相关概述.11.3园林工程企业“营改增”后的税制变化....22BC有限公司的税负现状2.1BC有限公司的简介...2.4BC有限公司“营改增”后的税负变化....63“营改增”对BC有限公司的税负影响分析，3.1BC有限公司税负变化的原因分析3.2“营改增”对BC有限公司的不利影响3.3“营改增”对BC有限公司的有利影响..4针对BC有限公司调整措施的建议..…参考文献…12