An Analysis Of The Impact Of "Business Tax Reform VAT" On HR Construction Company

With the May 1, 2016, a comprehensive " Business tax reform VAT" the implementation of the "camp" by the policy effect has penetrated into the specific details of all walks of life. This paper mainly studies the economic impact of the " Business tax reform VAT" on the specific construction enterprises under the construction industry.Things are constantly evolving and changing, and now the construction industry in China's national economy in the important position is obvious to all, so the construction industry's economic and economic development of the relevant industries and the development process has a direct impact. China is currently in a critical period of deepening reform. The reform of structural tax reduction has the function of optimizing the economic structure, reducing the burden on enterprises, avoiding duplication of taxation and reducing the contradiction between levy and management. As the construction industry has its own particularity,the construction industry is changing and reforming, the scope of the impact is large, the impact of taxation is also natural, the face of tax reform, construction enterprises in the transition period should be appropriate to achieve tax cuts Effect, the purchase of fixed assets can be deducted to encourage enterprises to actively purchase fixed assets to expand production to increase the vitality of enterprises, construction enterprises into a new impetus, is conducive to technological innovation and construction reform. Enterprises actively and correctly respond to the "Business tax reform VAT"," Business tax reform VAT" to enable enterprises to earnestly receive the reform of the red envelope.In this paper,HR construction company,for example,a comprehensive analysis of "Business tax reform VAT " on the HR construction company's economic impact. The first part expounds the research background and significance, puts forward the concrete research ideas and methods, and analyzes the graphic image through the thought, and expresses the concrete thoughts clearly. Second, the HR construction company to conduct a specific case analysis. The second part introduces the basic profile of HR construction company, including company profile, company organization structure,production and operation status and economic benefit status,and also introduces the company's tax-related situation. The analysis of the data from 2013 to 2016 shows that the "increase" has an impact on the company's basic situation. The third part further analyzes the influence of "Business tax reform VAT" on the cash flow of HR construction company, including the analysis of business activities, the analysis of investment activities and the analysis of financing activities. The impact of "Business tax reform VAT" on enterprise accounting is analyzed. including the accounting effect of the enterprise's income accounting,enterprise cost accounting,accounting account,bill management and accounting and analysis of the "Business tax reform VAT" on the enterprise tax burden in the specific project on the impact; and "Business tax reform VAT"on the enterprise contract And the impact of corporate financial management. The fourth part puts forward the challenge of HR construction company after "change". The difficulties and risks of the transition period faced by the company after the "increase".The fifth part, the above part of the "Business tax reform VAT" the impact of the transition and the difficulties faced by enterprises put forward specific countermeasures.