Business Tax VAT To The Construction Of Tax Impact Study

In early 2012, the business tax to value added tax in the minority regions and minority industry pilot, eventually throughout all parts of the country in early 2014, kicked off the new tax system reform. Business tax change VAT industry expands unceasingly, in 2015 is expected to complete the business tax VAT reform.The reform goal is to eliminate double taxation, but the phenomenon of some taxpayers tax burden, which run counter to its original intention. And the disturbance caused to some local taxpayers are not bullish on the prospects for reform, the reform of the passive or even conflicting emotions. While facing reform and the construction of the tax situation is also very worry, VAT wai will be desirable, and reduce the construction cost?Comparison before and after the reform of construction, the conclusion is: a drop in small-scale taxpayers tax after the reform, the general taxpayers tax situation was complex.For construction industry operating results and the influence of the tax burden depends on the size of the deductible cost ratio. Construction industry average taxpayer tax if you want to and before the reform, don’t change, the deductible costs critical proportion about 71%. When the deductible costs more than 71%, its operating and additional taxes and a drop in the overall tax burden than before the tax reform, but the current income tax payable has increased, this is caused by the rise in profit, a rise in the corresponding operating results; When the deductible costs less than 71%, its operating and additional taxes and the overall tax burden than before the tax reform has increased, but the current income tax payable, this is caused by the profit decline, the corresponding operating results also fell. Business tax change after VAT impact construction is the main reason of the tax burden, tax conflicts, the nature of the industry,insufficient, deduction, tax rate is too high, the fixed assets to update slowly, and the conflict of interest between the central and local governments, etc.After system research, for the perfection of construction unification, compared with the similar research projects, research mainly displays in: the construction of the tax rise phenomenon, it is necessary to make corresponding preparedness and response measures,such as: reference to buy sell agricultural input VAT deduction method, the central and regional implementation of export tax rebate system, easy to collect, to increase theadjustment before the date of purchase equipment, the central and local VAT share proportion.These positive Suggestions, application is not only beneficial to the practical work, can also help researchers reference.In construction business tax change before and after VAT tax burden is difficult to collect data, sample size is less prominent. Select samples of Chinese building(601668) and China’s hydropower(601669), China railway construction(601186), China China metallurgical(601618) is a large listed construction company, representative, ignoring the small scale of construction enterprises, universality, the results may be there is a certain deviation. When doing the empirical analysis, ignoring the construction business tax changes after VAT related preferential policies, ignoring the tax change after construction of VAT revenue and operating cost will change in the situation, which directly affects its tax and operating results. In perfecting the construction business tax change of value added tax advice,considering how to reduce the tax burden, thus ignore the other aspects brings to the enterprise’s benefit.