The Financial Influence,Difficulties And Suggestions Of The Construction Industry "Camp Changed To Increase"

The current tax system in our country since the founding of value added tax and business tax are the two most important turnover taxes, contains most of the services. After the tax reform in 1994, value added tax has become the main body of the tax in our country, it implements deduction for value-added tax and tax method (output tax and VAT on purchase), fully embodies the taxation neutral principle, to promote the development of the socialist market economy has played a positive role. But as a result of the tax system reform does not reach the designated position, scope of VAT is limited to selling goods or providing processing, repairs and replacement and imported goods, to transportation, services, finance, insurance, real estate, construction, installation and so on are still impose business tax.Nowadays, with the rapid development of economy and the growing refinement of social division of labor, the tax structure are showed an inner irrational and defects, such as VAT taxpayers burden by outsourcing services business tax, business tax burden of value-added tax by taxpayers purchasing goods, all can't touch buckle, leading to unfavorable to the needs of economic structure optimization.In November 2011, the finance department and the state administration of taxation issued a "business tax change paid VAT pilot program" (caishui [2011] 11) to form the "battalion to add" pilot program of the basic framework, put forward the five-year period to launch the business tax paid VAT instead, strive for in at the end of the 12th five-year business tax, the prime minister li keqiang published the several problems of deepening the reform of economic system.This article is under the background of the "change" camp, explore "camp" to the construction of the tax burden in anhui province, based on construction in anhui province were analyzed, and concluded that the camp to increase construction in anhui province tax change and influence the results. This article altogether is divided into the following several parts:The first chapter is introduction. In the introduction part mainly introduces the research background and research significance of this topic, analyzes the background of the tax system reform since 1994 and to increase the background and significance of the camp. Then through a lot of reading literature, analyzed the research status at home and abroad, according to foreign scholars in value-added tax, business tax, the research of camp and then expounds the domestic scholar of modern service industry to increase the research. The third part is the research train of thought, in this paper, the structure of the framework are introduced. Finally the research innovation and deficiencies, and points out in this paper, the research content of the innovation and deficiency.The second chapter Development value added tax and business tax. First introduced the VAT development; Then the situation of construction industry in China; Finally introduces the necessity of the construction industry to increase "camp"The third chapter "Camp" to the construction enterprises. Chapter in the third part mainly introduces the "camp" to the financial impact and management of construction enterprises influence two aspects. Firstly,9 listed construction companies in anhui province as the research sample, in a giant database, the database of taian, the Shanghai stock exchange, shenzhen stock exchange and other relevant website to get the data information to analyze the "camp" to the enterprise financial impact. To the enterprise financial impact, through the analysis of the impact on the enterprise assets and liabilities, cash flow of the enterprise, the influence of the impact on the enterprise tax burden and the impact on the financial statements of the four aspects in this paper. In terms of impact on the enterprise management, mainly studies the "battalion to increase" the effects of the tax of the enterprise management and the operation mode.The fourth chapter Construction "camp to increase" feasibility analysis and the analysis of the difficulties. First of all construction "camp to add" feasibility are analyzed; Then from the three aspects of the construction industry "camp to increase the difficulties of analysis, respectively is: value-added tax levy management problems, determine the cost of value added tax related issues, how to ensure that construction" camp to add "original intention.The fifth chapter Construction in anhui province "camp to add" advice. Through to the construction in anhui province "camp to increase" the analysis of the problem, in this section construction in anhui province "camp to add" puts forward a few Suggestions, first for construction enterprises in anhui province "camp to add" advice, divided into the following three points:attitude actively accept to add "camp"; Strengthen the financial management, improve the quality of financial personnel, cultivate a high quality of financial personnel; To do a good job of tax planning. Second policy Suggestions of government regulators, respectively is:set up more accord with the characteristics of construction enterprises are deductible items and tax rates; Absorb the industries and enterprises, matter-of-factly construction camp to increase policy; Give the transition period, transitional period to increase taxes on practice "is the retreat"; Improve the level of tax collection, strengthening tax collection and administration. Finally make a summary.Through the above analysis, we construction in anhui province to increase "camp" problem carried on the thorough understanding and put forward the question also to mention the constructive opinion, under the current business tax, the construction industry has many buckle chain rupture, for example, the problem of double taxation, in the face of coming to add "camp", the government and enterprises should prepare enough to meet.