The Impact Of "Camp" On Construction Enterprises And The Countermeasures Of Enterprises' Countermeasures

In our current economic environment, the business tax is clearly not adapt to China’s economic development and structural adjustment, which there are many problems, such as double taxation and so on. Therefore, our decision to tax reform, business tax VAT, starting in 2011 will be China’s "Camp changed to increase" to a new level, namely tax reform system finally starting from theory to practice. The construction industry will also be included in the "Camp changed by" the scope of the pilot.As the price within the tax business tax, the price will be determined by about sales tax, the product will be its final price change, but the tax has become the market mechanism for resource allocation decisions effect of interference. But is the price of foreign tax VAT, its presence will not interfere with the final price of the product. The current economic development, our country needs more of this VAT will not directly affect product prices, the market mechanism will not waver determinants of resource allocation status, which is the present stage of industrial restructuring desired state. It follows that tax reform is already imminent. Therefore, the construction industry in China formally incorporated into the "Camp changed by" what the impact of the demonstration and detailed analysis of the tax reform before the pilot program would be the construction industry.From the business tax problems "Camp changed by" the construction and building industry will have what effect, what problems brought aspects theoretically be demonstrated, while taking advantage of the company’s financial data sample, on the conclusions were further proof analysis. This paper selected construction enterprises ZJQD company’s financial statements for 2010-2014 as the research sample. OK Construction "Camp changed to increase," the assumption, by operating costs, turnover, payable business tax, increase the amount of fixed assets, employee benefits payable, operating profit, net income and shareholders’ equity such as data analysis, the implementation of tax reform, the VAT to replace sales tax, the tax burden are negative, there has been a downward trend, which show "Camp changed to increase" for construction companies to reduce the tax burden plays an important role. Finally, in full consideration "Camp changed to increase" will bring what impact after the implementation of what caused the change, and the specific implementation process as well as the problems which will face difficulties and obstacles, the paper presented to the relevant BT to VAT comments and suggestions.