Under The Background Of "Replace Sales Tax With Value-added Tax" Shanghai Construction Group Tax Research

In recent years,China’s economy has repeatedly been affected by the economic fluctuations of Western countries and face the export blocked,overcapacity and a series of problems.In order to promote the adjustment of industrial structure,China has intensified its efforts to adjust macroeconomic policies and reformed it in the tax system,so as to inject new vitality into enterprises.Since May 1,2016,China’s comprehensive implementation of the “increase” policy,expand the scope of value-added tax,with a relatively neutral value-added tax to replace the traditional business tax,goods,services,services to develop a unified tax policy.The policy to open up the entire economic activities of the VAT deductible chain,to a certain extent,solve the problem of repeated taxation enterprises to stimulate the technological innovation capability,and promote industrial structure optimization and upgrading.Since the implementation of the “increase”,the advantages of neutral and fair value-added tax are becoming more and more obvious.However,the “change” policy for different industries have different effects or even impact.For the construction industry,the beginning of the tax reform to 11% of the output tax rate instead of tax reform 3% of the business tax rate generated a lot of problems:because the input tax is difficult to fully offset the output tax,financial management behavior is too slow,Which led to an increase in tax burden volatility,tax burden increased.Construction micro-enterprises want to profit from the revolution in this field,business managers must fully understand and use the “increase”to change the previous tax management model and a reasonable tax planning,as much as possible to reduce the tax burden.In this paper,the Shanghai Construction Engineering Group,a few sub-groups for the study model,according to June 1,2016-December 31,2016(after the “increase” by the Group to pay the actual value-added tax and the relevant theoretical formula,If you continue to pay the business tax in the first half of the year,through their own vertical comparison of the implementation of tax reform before and after the amount of tax data,indicating changes in tax changes.After the exposition of the reform of the Shanghai Construction Group,the largest impact-a substantial increase in tax burden,and the reasons for the rise in tax burden on the theoretical estimates,such as input tax deduction is not sufficient,four flow management system is imperfect,and Depth analysis of the resulting data.Finally,according to the relevant theoretical knowledge and the current national preferential policies,the Group to conduct a reasonable tax planning,to reduce the Shanghai Construction Industry Group tax burden to provide feasible recommendations and measures to help the enterprise to achieve sustainable development.