Impact Analysis Of "Replace The Business Tax With A Value-added Tax" To Construction Enterprise

With the advancement of China’s 12th five-year plan and the implementation of the state of urbanization construction planning, construction industry is seen as the pillar industry of the national economy. As an important sales tax tariff, the construction should be included in the scope of the policy that the reform program to replace the business tax with VAT as soon as possible, not only conforms to the domestic development needs, is also a kind of international trend.At present our country is in the period of deepening reform of the deep, structural tax cuts in the business tax paid VAT reform has the effects that optimize the economic structure, reduce the burden of enterprises, give play to the role of dissolve the contradiction of tax collection and management of value added tax. In the context of the economic development of the new normal, further expand the scope of VAT tax reform, which is suitable for China’s national conditions and in accordance with international practice. The reform program to replace the business tax with VAT of construction industry has wide range, large scope, scale and aggressive tax cuts, the actual scale of tax cuts is much greater than the theoretical calculation, can effectively integrate the proportion of residents and enterprises in national income, release social enterprise vitality, the transformation of development mode and structural adjustment to speed up the construction industry.This paper analyzes the construction the basic situation of the reform program to replace the business tax with VAT, it discuss why the construction industry want to implement change as well as its history and significance, this paper analysis of the reform to the construction enterprises changes in tax, accounting, financial management, the influence of the input offset, etc. It introduces the difficulties about the implementation of the construction reform program to replace the business tax with VAT. Finally, it analyzed of trends and proposed system idea about the reform program to replace the business tax with VAT reform.In A construction company, for example, I analysis of a range of issues of the policy that A business will be faced in the reform program to replace the business tax with VAT. For example,the impact of this policy on the enterprise’s net cash flow business, accounting, and the impact of changes in tax invoice management. On the basis of the theoretical design, I conducted field research about A enterprise, and according to research data using measurement software to do the model analysis.The results show that this policy would reduce the corporate tax and beneficial to the construction industry.Last part puts forward the countermeasures of construction to reform, the general construction and small-scale taxpayers enterprises separately discussed, and depending on the circumstances and the industry business trends,combining with related data gives practical suggestions:reasonable to carry out tax planning,strengthen tax source management, improve tax collection and administration capabilities, to promote value-added tax along the chain-linked. Improve the financial management of enterprises, strengthen the contracting companies and contracting companies financial management, conduct diagnostic investigation and analog operation, optimize working capital. Measures to cope with internal management changes have fixed assessment forms redesigned careful analysis accounting costs. For small-scale taxpayers to focus on obtaining invoices and certification, in order to enable construction companies to strengthen management according to their own circumstances, to adapt to all kinds of influence after the VAT change brought about as soon as possible. On the one hand it contributes to promote the smooth reform, on the other hand it helps enterprises to improve their own development mechanism to promote long-term sustainable development of the construction industry.