Research On The Impact Of “reform Of The Camp” On Construction Enterprises And Countermeasures

Tax system is related to all aspects of the national economy,economic development at the same time improve the tax system is essential.As early as the end of the last century,China began to reform the tax system,laid the business tax and value-added tax system foundation,established the collection of the two areas,the two co-complement,do not cross each other,at the time to promote the rapid development of the national economy.To protect the fiscal revenue and economic growth simultaneously.Only with the times will not lag behind,the same tax system.After experiencing the rapid economic development,China’s economy into the new high-speed growth in the normal,this time the tax system is no longer meet the needs of economic and social development.In the context of China’s economic growth model has changed,the rapid development of various industries in the background,in order to coordinate the healthy development of the industry,will inevitably need not to adapt to the development of the era of business tax out,open up the VAT chain to meet the needs of the development of the times.Since the beginning of the tax reform in 2012,the construction industry is one of the last reforms.The construction industry is a very important industry in our country.The "BT turn to VAT" is to popularize the policy dividend.The "BT turn to VAT" to improve the value-added tax system,but also make up for the loopholes in the repeated taxation,which can be reduced to a certain extent,construction enterprises tax burden,its further development has a good role in promoting.The construction industry occupies a large proportion in China’s economy,and the reduction of construction enterprise tax burden has a good effect on the transformation of China’s economic and industrial structure and economic development.This paper summarizes the possible problems of the Xinjiang Urban Construction after the reform of the tax system,In-depth analysis,summed up from the relevant countermeasures.The article is divided into five parts: The first part introduces the background and research significance of the topic,then summarizes the domestic and foreign literature related research,and develop the research ideas and methods.The second part is in the tax reform of the main value-added tax and business tax introduction,comparative analysis of the differences and put forward the relevant theoretical basis.The third part is theoretically analyzing the impact of "battalion" on the income and cost of the assets and liabilities of the construction enterprises and the contract funds.The fourth part of the case analysis.which is based on the financial data of 2015,this paper makes a detailed comparative analysis of several important financial indicators which affect the "BT turn to VAT" by some assumptions.On this basis,in conclusion.The fifth part is for enterprises in the "BT turn to VAT" in the possible problems,the right medicine to take appropriate countermeasures,the hope that the construction industry through the "BT turn to VAT" by the contribution of a force,the transformation of the construction industry is also part of Reference value.