| According to the process on a work plan for the reform of tax system by the Ministry of Finance, replacing the business tax with value-added tax of the construction business will be officially launched, the real estate industry will be reformed at the same time, the financial industry and the life service industry reform will be finished before the end of the 2015, then, the business tax will get out of the stage of history.The reform of tax system in this run will cause a very serious impact on the construction business, especially in a situation that the construction business market lack of standardization, and unbalanced development overall, some construction enterprises which do not fully prepared will receipt a large impact. The reform of tax system will drive the industry to standardize, and bring reshuffle of the industry. It is useful to study the policy clearly for the construction companies to save against a rainy day, have a strategy to deal with it, it is also helpful to advise the policy produce ministry before the introduction of the policy, to make sure replacing the business tax with a value-added tax to be fair, reasonable and helpful to the development of the industry, make sure the reform of the tax system of the construction business have a smooth transition.There are two entirely different opinions between the government and the industry about replacing the business tax with value-added tax in the construction industry. The government thinks that replacing the business tax with a value-added tax can help to reduce the tax of the enterprise, while most construction enterprises think it will increase the tax a lot. In our paper, we select a large construction company, the Z Company, as the subject investigated. Through the result of simulation and fieldwork survey, we deeply think the influence of replacing the business tax with a value-added tax on the construction industry. The reason to this contradiction is found and the proper advices are given. |
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