The Research On Finance And Accounting Influence And Countermeasures Of Replacing Business Taxes With VAT

Replacing business taxes with a value-added tax is vitally important to our nationaleconomy,there is a high correlation with the various sectors of society,not only it cangreatly ease the employment pressure, but also have very important position and functionin our country.Since2012,our country has carried out the tax system reform, the originalintention is to guide and standardize the business activities of enterprises as well as reducethe tax burden of enterprises.Its basic purpose is to eliminate double taxation, perfectingthe tax system,promote the healthy and sustainable development of the constructionenterprises.But the change of the policy for construction enterprises has brought enormousinfluence and many problems.The construction enterprise convert business tax to VATdeduced the scope of the project due to a defect in the corporate tax burden has not risensituation. Therefore, based on analysing factors affect the construction enterprise businesscharacteristics and various VAT tax amount, according to our country in severalconstruction enterprises listed in2012, and the enterprise actual production and operation,analyzes the influence of the new policy on the construction enterprise from two aspects offinancial and accounting. Among them, the financial aspects of the tax changes,thefinancial index, the influence of financial audit, the accounting aspects mainly analyses theinfluence on the accounting confirmation, measurement, report, based on the analysis ofinfluence of construction enterprises some feasible countermeasures, such as strengtheningtax planning, risk management, through the provision of staff training, create high-qualitytalent team, cooperative enterprises and renewal of equipment and other measures, avoidthe negative impact on the enterprise tax rate change. Choose the Weifang threeconstruction company as a case to analyse the challenge that the construction enterprisesfaced.