| Because of the incomplete reform of the tax system in 1990 s, and the added-tax(VAT)and the business tax long-time existing in China, China’s tax system has been criticised by more and more people in many aspects. In order to accelerate the reform of the taxation system, enlarging the scope of value-added tax is not only an very important step to improve China’s socialist market economic system, but also an important content of our country "1025" planning. In March 6, 2015, finance minister Lou Jiwei responsed to a reporter’s question in the "NPC and CPPCC", said clearly that according to plan, business tax should be replaced by VAT in all the industries before 2015. During the reform of the estate industry, construction industry, life service industry, financial industry, the most difficult is the real estate industry into value-added tax. At present, the Ministry of Finance and the State Administration of taxation is planning the reform in estate industry and construction industry into value-added tax(VAT). The scheme will be come on in May and carried out in October. At that time, real estate companies will bid farewell to the familiar business tax, say hello to the value added tax.It is necessary to replace the business tax by VAT in the construction industry. The construction industry plays a pivotal role in the national economy, the implementation of "to replace business tax by value-added tax(VAT)" will be conducive to improve the construction of tax system, promote its healthy development. However, the reform in construction industry is a long-time one. As the he business activity is related to machinery manufacturing industry, the leasing industry and building materials industry, the real estate industry, it will have effects on many industries, such as the employment and increment of the rural people. On the whole, although there are many argument with the reform, it is still important to replace business tax by VAT.Standing in the building enterprise’s point of view, this article analyzes the financial impacts the reform would bring in order to help SDTQ company know the effects of replacing business tax by value-added tax(VAT). It will focus on accounting, tax management, financial statements, tax and other aspects so as to arrive at a conclusion and offer a proposal to SDTQ company. All the above are the content of this paper to study.This paper is divided into 6 chapters to carry on the research: the first chapter introduces the project and the significance of this paper, the research results both home and abroad, and even the ideas, methods, innovation, shortcomings. The second chapter brieflydescribes the relevant theories and policies of business tax, value-added tax, and analyzes the problems may be bring by the existence of the tax. The third chapter mainly introduces the basic situation of SDTQ company, the characteristics of financial accounting. The fourth chapter analyzes the effects by the reform in terms of accounting, financial statements, financial index, the actual tax burden of SDTQ company. The fifth chapter stand in the angle of the enterprise, introduces the measures and suggestions like how to meet the tax burden, the risk of accounting, the financial management system, so as to help SDTQ company response to the negative affects of the reform. The seventh chapter carried on the summary to this article. |
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