Study On Enhancing The Cohesion Of The College Communist Youth League Based On Organizational Effectiveness-Data From 6 Universities In Jiangsu

Construction industry is one of the backbone industries in China,it occupies a very important position in the process of the development of national economy.In 2015,business tax revenue from construction industry accounted for the proportion of the national total business tax revenue as high as 26.6%(513.6 billion yuan),which is just second to the real estate industry.As the upstream industry of real estate industry,construction industry is also closely related with many other industries,such as:cement,building materials,steel,glass,plastic,household appliances and so on.After replacing the business tax with the value-added tax in construction industry,the policy effect is more complicated.At the same time,with the characteristics of a long production period,many enterprises,various internal control mechanism,different operation modes,dispersed projects and so on,the replacing policy impact on the construction industry is full of uncertainty.As of December 31,2016,the policy of replacing the business tax with the value-added tax in construction industry has been implemented for eight months.How is the related effect of reducing the tax burden on enterprises?In this paper,With the method of combining theories and cases,the writer collects public financial data of some listed construction companies and the actual tax return data of nearly thousands of construction enterprises in Jiangsu province to analyze the effect of policy on construction industry in terms of value added tax and enterprise income tax through financial statements and VAT tax returns.In this paper,theoretical analysis conclusion is that after replacing the business tax with the value-added tax in construction industry,small-scale taxpayers’ turnover tax burden fells,while enterprise income tax basically remains unchanged.For general taxpayers,the turnover tax burden and enterprise income tax burden depend on the proportion of operating cost which can be obtained with VAT invoices accounting for the proportion of operating income.The tax burden balance is 47.59%.With the input offset applying 17%VAT,when operating cost is greater than 47.59%of operating income,turnover tax burden fells,operating profit increases,and the enterprise income tax burden increases.However,the tax base of increased enterprise income tax is the seperated VAT.In the case of enterprise income tax rate of 25%,the VAT decreases by 4 yuan,the enterprise income tax increases by 1 yuan.In this paper,empirical analysis conclusion is:(1)From the perspective of financial statement analysis,when direct materials,subcontract costs and expenses of construction machinery can obtain sufficient deductible VAT amounts,sample enterprises’ turnover tax rate significantly reduces,the average tax rate is only 1.58%,the average decreasing rate is 47.36%.Sample enterprises’ enterprise income tax rate increases by 28.23%,which is caused by the increase of sample enterprise’s operating profit,and the increasing amount is a quarter of the decreasing amount of VAT.(2)From the perspective of VAT tax returns analysis,the average VAT tax rate of 995 sample enterprises is 2.83%,the total tax cut is 657 million yuan.In simple tax mode,the average VAT tax rate is 2.91%and in general tax mode,the average VAT tax rate is 2.49%,which is decreased by 25.36%.As a whole,the effect of tax cut of general tax mode is better.However,48.49%of sample enterprises’ tax burden increases,The tax-cutting effect remains to be improved.After the process of analysis,the writer tries to find some problems and difficulties encountered in the process of policy implementation,and puts forward some corresponding suggestions on policy perfection,tax collection and administration,and internal control of enterprises so that the tax-cutting policy can obtain better effects.