Research On The Coping Strategies Of Supply Chain Management In Construction Industry Under The Background Of "Camp To Increase"

In the past four years, the reform of the Business Tax replaced by VAT(BT-VAT)policy including transportation, postal service, telecommunications and part of the productive modern service industry, etc. These industries have obtained a certain effect of tax cuts. In the government work report on March 5, 2016, Premier Li Keqiang pointed out that from May 1, full implementation of the " BT-VAT " will be expanded to construction industry, realty industry, finance and life services. 2016 is the key year for construction industry "BT-VAT" entering the stage of practical operation. Therefore, this paper refers to the early industries "BT-VAT" achievements, cards possible problems and countermeasures, and improves the construction industry supply chain management mode.Suggestions are put forward for the smooth transition of construction industry "BT-VAT".Construction industry has big basement, and influences upstream and downstream enterprises in wide range, which has significant status and influence in the national economy development. Under the background of "BT-VAT" policy landing in the construction industry, supply chain management is studied in the most widely used general contracting model in the construction, based on the tax work experience, and other successful "BT-VAT" experience. This paper compares the influence of "BT-VAT" on financial accounting, and combs the business problems which may be affected by "BT-VAT" in the construction projects supply chain management system. According to these effects, reasonable and favorable response measurements are presented in the enterprise procurement, financing business links for "BT-VAT" being carried out smoothly in the construction industry. Further, discussion which is about management in and after the construction "BT-VAT" transition period is performed,the signed contract, invoice management business process are analyzed in construction supply chain management. I want to provide a wider range of reference towards the construction elaborating management practice and integrating with management accounting ideas, so some effective suggestions are put forward on construction business transformation and organization structure adjustment and management. And then, we want to speed up the practical implementation of the supply chain management theory in Chinese construction industry,and construction "BT-VAT" is expected to be smoothly carried out.