| From May 1,2016,onwards the scope of the pilot extended to construction, will all add real produced with value-added tax into the deduction range(the construction industry to the VAT rate of 11%), ensure all tax only reduced does not increase". The ministry of housing also for The longitudinal look at history of "replacing business tax with value-added tax(VAT)" for nearly 4 years, from the Shanghai part of the modern service industry and transportation industry first pilot, to the scope of the pilot extended to the whole country. Following the January 1,2014, railway transportation, warehousing and postal communications industry into the "replacing business tax with value-added tax (VAT)" the scope of the pilot, from June 1,2014 onwards, the implementation of the telecommunications industry "replacing business tax with value-added tax (VAT)". This is expected to be completed by the end of 2015 the construction industry "replacing business tax with value-added tax (VAT) was postponed until May 1,2016, the service industry value-added tax reform in exploring in advance. This paper will explore the service industry "BT to VAT" rationality, analyses the construction industry delay in implementation of "BT to VAT" reason, difficulty, such as construction value-added tax after the reform of tax rate, tax time, location determination, calculation of engineering cost, equipment deduction of expenditure, VAT input tax deduction. As a result of the construction industry has a great influence on the lives of the residents, involving many to small-scale taxpayers measurement of small and micro enterprises, according to before has been carried out value-added tax reform, the part of the small business reflected, "BT to VAT" increase the tax burden. Therefore, after finishing the theoretical basis of the "camp changed to increase", the article will start from the business tax changed to value-added tax increase the effectiveness of reform, analysis of transportation, telecommunications industry, after the industry, the operation of the enterprise. The results show that "BT to VAT" although affected the development of the industry in the early stages, but this effect is transient, controllable, and some enterprises no because "BT to VAT" and the slowdown in the pace of development, from the point of view of long-term development "BT to VAT", can promote the survival of the fittest industries, promote the enterprise management structure, management structure, product structure optimization, is a can be extended the tax reform policy. After constructing the impact of fiscal revenue caused by the industry "BT change to VAT ", using the input-output method and profile simulation method. The calculation results show that the construction industry "BT to VAT" after the applicable tax rate and the fiscal revenue into positive correlation,11% of the construction industry proposed tax rate, on revenue although has the effect of reducing, but since it reduce the corporate tax burden compared with 13% is reasonable. Because it is the enterprises and government’s game in the tax construction "BT to VAT". Therefore, the following analysis in the formulation of 11% tax rate, "BT to VAT" of construction enterprises should pay taxes and fees, listed on the Shanghai Stock Exchange 10 home construction enterprises selection, simulation calculation of construction industry value-added tax reform before and after the tax changes, by assuming that the tax burden unchanged, see the proportion of deductible VAT input tax project cost. Analysis enterprises should pay tax changes. At the end of the paper suggestions and prospects for the future, suggestions for rational division of the central and local revenue sharing ratio, improve the level of tax personnel business, optimize the structure of enterprise cost, to build the industrial chain, establish a regional brand, in order to guarantee the construction industry to better meet the "BT to VAT" pace. |
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