| The construction industry occupies an important position in the process of national economic development,and is closely related to people's life.In the transitional period from low income country to middle income country,the rapid development of the construction industry has become an important force for the rapid growth of the national economy.May 2016,the full implementation of the construction industry camp changed to increase the pilot.Camp changed to increase the tax burden on the construction industry has become the focus of attention of the whole society and hot issues.From May 1,2016 onwards,China implemented "replacing business tax with value-added tax(VAT)",the business changed to increase the background,tax audit should earnestly perform their duties,take the initiative to adapt to the needs of the new situation,timely policy research,strengthen thinking,innovation,help enterprises to effectively identify and deal with the risk,and the prevention of errors and frauds,improve internal control the pertinence and effectiveness,improve business efficiency,increase the value of the enterprise,in order to help enterprises to carry out tax planning,tax risk prevention at the same time.Camp changed to increase China's national economy is an important measure to regulate and control,but also an important measure of the national tax system reform.Camp changed to increase in the 12th Five-Year planning plays a pivotal role in the future of the country's healthy and stable development of the economy far-reaching.A country's tax policy is a country,but also the livelihood of the people.Not only the source of national fiscal revenue,but also the economic interests of enterprises,can play a guiding role in corporate strategic planning,industrial restructuring.Our country from the pilot to the full implementation of the camp changed to increase,because of China's tax reform,the urgent need for the modernization of tax.Through the camp changed to increase to effectively avoid the drawbacks of double taxation system,from the source to reduce the tax burden on enterprises,so that enterprises return to standardized production and management.Through the continuous improvement of the tax system,to create a fair,open and fair competition environment for our enterprises,to ensure the long-term stable development of enterprises.However,because the tax reform can not be done overnight,there are many imperfections,but the construction industry is special,so in the short term,the construction industry tax rise in varying degrees.Based on the perspective of audit,by comparing the differences between business tax and VAT tax method,analysis of production and operation of the construction industry,the typical enterprises choose construction industry analysis of tax burden,the cost of the old and new projects accounted for,analyzed the reason of rising short-term tax:1 by the current tax policy restrictions,part of the cost of project can not be deducted;2 more income tax rate,sales tax rate difference is relatively large;3 by the status of the industry,part of the cost of project is difficult to obtain the deductible invoice;4 construction units strong,difficult to implement tax preferential measures.According to the present situation of the construction industry camp changed after increasing tax increase in the short term,the long-term gradually decline,the author puts forward some countermeasures and suggestions to optimize the tax burden in the construction enterprises "replacing business tax with value-added tax(VAT)",combined with the audit theory,from the perspective of enterprises,put forward the audit methods of tax planning.At the same time,in order to help the government to further implement the camp changed to increase the tax system reform,to reduce the level of tax burden for enterprises,the author actively help enterprises to reduce the tax burden and tax risk prevention and other aspects of rationalization proposals. |
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