The Research On Problems Of “replacing Business Tax With VAT” Based On Construction Companies

The construction industry is a pillar industry of our national economy, "camp to add" reform of the construction industry, allowing the VAT input tax deductible, on one hand can improve China’s value-added tax, is the deepening of China’s reform of fiscal and taxation system requirements. Contribute to the elimination of the current construction industry because of the repeated taxation problem of value added tax and business tax co-exist induced on the other hand, reduce the tax burden of enterprises, enhance the market competitiveness of construction enterprises.File tax [2011]110 jointly issued in 2011 the Ministry of Finance and the State Administration of Taxation in the construction industry, made clear by the VAT rate of 11%, the construction "to replace business tax with value-added tax(VAT)" formally on the agenda. Although because the construction industry itself is a complex environment, reform involves a wide range, influence of link building and transfer of buildings to the deduction of all walks of life greatly various reasons makes the building industry to replace business tax with value-added tax(VAT) work repeatedly postponed, but the construction industry "to replace business tax with value-added tax(VAT) be imperative", this is the industry’s development, but also the need of national economy the development of the.Firstly, through the feasibility and necessity of the construction industry business tax existing policies and the construction industry to replace business tax with value-added tax(VAT) analysis, current unreasonable business tax policy highlight the construction industry, the implementation of value-added tax according to the foreign construction case, analyzed in our country to deepen fiscal and tax system reform of macro environment and the part of the industry "to replace business tax with value-added tax(VAT)" under the background of the construction industry, "the urgency to replace business tax with value-added tax(VAT)" given demonstration. In order to study the construction industry business tax change after VAT, will produce what kind of influence to our country and what kind of problems, this article from the construction industry "to replace business tax with value-added tax(VAT)" reform has carried on the analysis to the social and economic aspects and the construction enterprise financial, and the effect of the construction industry "to replace business tax with value-added tax(VAT)" corporate tax management and mode of operation management is discussed. Finally, combining the construction industry to implement "the problems and difficulties that may be encountered in the reform to replace business tax with value-added tax(VAT)", targeted from the construction enterprise, tax cost, tax planning and other aspects of the countermeasures and suggestions of construction industry, the implementation of business tax reform not only need the government level policy support, and requirements the transformation and development of the enterprise itself to keep pace with the times.