Construction Business Tax Change VAT Problem Research

Construction is the one of pillar industries of national economy, its to our country national economy development impetus function obviously. At present, our country construction overall scale expands unceasingly, but development level is low, is still in the extensive stage of development, and the construction of the business tax collection mode also greatly affected the development of construction industry in our country, which is mainly manifested in the double taxation and tax burden, etc. The12th Five-Year Plan, China’s value added tax to conduct a comprehensive "expanding " reform, already will transportation industry and part of modern service industry in the pilot range, according to the business tax change VAT pilot scheme "(caishui [2011] no.110) regulation, construction business tax change VAT already included in the reform process. In this paper, the construction business tax change VAT problems are studied, the purpose is to change construction business tax VAT reform reference opinions are put forward, and then promote the reform smooth transition.This paper through the theory and actual unifies, to the construction industry business tax change in the process of VAT feasibility, necessity is analyzed, and according to the tax factors proposed system design, and finally to value added tax "expanding " reform of smooth transition puts forward some reform measures of compatibility. This paper is divided into five parts:The first part is the introduction of basic problem of the article and analyze, including innovation and deficiency of research background and meaning, research approach, thesis.The second part expounds the construction in our country the overall size of the big but development level is low basic present situation, and introduces the construction business tax in our country the development of basic course, points out that the construction business tax collection mode has seriously hindered the development of construction industry, tax reform is imminent.The third part to our country construction business tax change VAT the necessity and feasibility of the analysis. Among them, the necessity of the reform of the serious problems including construction double taxation, the tax burden is serious; Construction internal business tax is unfair tax burden; VAT chain interrupt, tax neutral effect reduced; Tax fund monitoring difficulties, tax loss serious four factors. The feasibility of the reform of the factors are mainly embodied in the VAT taxation principle for construction business tax change VAT provides the theoretical basis, Domestic and foreign economic and financial environment changes to reform the opportunity; Our country tax collection and management system for construction business tax change VAT provides guarantee; Value added tax "expanding " pilot for construction business tax change VAT provides experience.The fourth part is this article core part, the construction business tax change VAT for system design. System design with not to increase construction tax burden; Try not to increase rate class; Avoid tax revenues are greatly reduced as the prerequisite, to levy object, the taxpayer, tax rates, tax liability time waiting for tax elements were introduced, including tax rate is the focus of the paper.The fifth part is the reform in difficult problem analysis and related reform paper. In the reform process of the difficulties mainly involves to the influence of local fiscal revenue, tax collection and management and the influence of the central and local government interests allocation problem. According to the difficulties in the reform of the puts forward the relevant reform. For example, to reshape the central local government interest coordination mechanism, perfecting the taxation management institution reform, strengthen management and to improve tax collection and administration level and improve tax collection informatization degree and so on related supporting measures.