On The Influence Of "Camp Increase" On Large Construction Enterprises And The Countermeasures

With the construction industry in China increased the proportion of the national economy, the business tax on the value added tax of the construction industry more and more, to replace business tax with value-added tax(VAT) can improve China’s value-added tax system, at the same time can eliminate the flaw two hike long. Which can reduce the burden of large construction enterprises, to its further development has a good role in promoting. Because the proportion of the construction industry in our country’s economy has been great, the release of large construction enterprises pressure has a very good role in promoting China’s economic and industrial structure change and economic development.Although to replace business tax with value-added tax(VAT) in many industries have begun to implement, but in the construction industry has not paid enough attention, expressly for large construction enterprises to levy eleven percent value-added tax until the State Administration of Taxation, and the Ministry of Finance jointly issued in 2011 110 document, the problem of value added tax large building construction enterprise to get universal attention. Because of the construction industry and other strong industrial relevance, value-added tax reform on it will affect other industries, so in 2013 to replace business tax with value-added tax(VAT)pilot does not include construction industry. But in order to meet the needs of national economic development strategy, can be expected in the near future, the construction industry to replace business tax with value-added tax(VAT) work will be gradually carried out.In this paper, the camp to increase development and construction industry was analyzed the development present situation, the analysis shows the important status of the construction industry of our country in economic development in china. Demonstrated in the tax reform and the camp to the environment, the construction industry of our country must also be carried out to increase the camp. For the construction industry to increase the camp, is bound to have an impact on other related industries, also will cause a certain impact on China’s economy. In order to large-scale construction enterprise of the camp to increase will bring these effects, this paper will adopt the method of an argument, the research of financial data of MCC Construction Group in 2013. Comparative method is adopted in the research of MCC construction group, namely the comparison of MCC construction group to increase the camp after the situation, study on the index are total profit, net profit and turnover tax etc.. Research shows that MCC construction group to increase the camp after the net profit of the more obvious, the tax amount paid by the group to reduce. Through this case analysis, combined with the actual problems existing in our country’s large and national construction industry related policies and regulations, and puts forward some opinions and suggestions to increase of China’s large construction industry camp, in the future of China’s large construction industry to increase the camp has certain instruction function, also has the certain reference value to the enterprise transformation China’s large construction industry.