The ZT Company’s Effects Of Replacing The Business Tax With Value-added Tax On Construction Enterprises And The Countermeasures

Our tax reform is mainly to construct a tax system suitable for the mode of economic development,and improve the tax system.It is the fiscal and taxation key that " expand the scope of value-added tax levy,reduce business tax and other tax " proposed by China’s 12 th Five-Year Plan.On January 1,2012,the pilot reform that BT reforms to VAT was firstly implemented in Shanghai which is our economic center.The construction industrywill be included in the territory of the replacement of BT with VAT on May 1,2016.Construction industry is the only industry to pay business tax in the second industry of our country industry,and the construction industry is closely related to the upstream and downstream industries.In theory,the construction industry levying value-added tax can solve the industry within the double taxation problem,get through the second and third industry of VAT deduction chain,and can better reflect the value added tax neutral principle.The replacement of BT with VAT due to changes in taxes and tax rates will lead to change the construction industry’s cost structure.The construction industry to put off the replacement of BT with VAT again and again.How to successfully promote the reform of the tax system,to achieve full coverage of the value-added tax,and how to offset the adverse effects of the replacement of BT with VAT "brings to the construction industry,and the construction industry is a major issue faced by replacing business tax with value-added tax(VAT).This paper takes the ZT company as the research object and studies theproblems that part of the company project engineering will confront after implementing the plan that BT reforms to VAT,analysis of the replacement of BT with VAT impact on the industry factors,through calculation,find out the "replacing business tax with value-added tax(VAT)" cause and effect degree to increase the tax burden of construction enterprises,puts forward the corresponding measures.This paper is divided into five parts,the first part describes the research background,significance,domestic and international research,the research methods and the lack of research.This article is divided into five parts,The first part elaborated the research background,significance,research at home and abroad,puts forward the research methods and research.The second part is an overview of " the replacement of BT with VAT " related theory and the implementation process of our country the replacement of BT with VAT.The third part from ZT company until December 31,2014 completed several projects,calculated tax burden of the project according to11% tax,and compare theory of tax burden and actual tax burden.Find out the influence of the accounting recognition,measurement and report.The fourth part put forward the corresponding countermeasures and suggestions on the basis of the previous section,the influence for ZT company tax reform.The fifth part summarizes the full paper.