On The Effects Of Replacing The Business Tax With Value-added Tax On Construction Enterprises And The Countermeasures

Since the Ministry of Finance issued by "to replace the business tax with a value-added tax" pilot program,"to replace the business tax with a value-added tax"police from industry pilot,area pilot to overall implementation,from this year,Business tax step down the stage of history,at a macro level,Construction enterprises after the implementation of "to replace the business tax with a value-added tax",to some extent,it can create a good market environment for enterprise development,And it is conducive to the optimal use of corporate funds and rational allocation of resource,it also have some help to enhance the core competitiveness of construction enterprises.A certain impact on the scale of operation,involving a wide range of diversified forms of operation of the construction industry.Based on the analysis of the operating characteristics of the construction industry and the basic situation of the industry,Discussion on the basic situation of "to replace the business tax with a value-added tax" policy in the construction industry,And in-depth discussion of why the construction industry to implement the camp changed to increase as well as the implementation of the construction industry camp changed to increase the course and significance,Analysis the impact on "to replace the business tax with a value-added tax"on the construction enterprise accounting,financial analysis,tax changes,and other aspects..Analysis a serious of problems of the enterprise in the full implementation of "to replace the business tax with a value-added tax" police.Such as,the impact of "to replace the business tax with a value-added tax" policies on net cash flow,accounting,invoice management,and tax change.On the basis of theoretical design,To the enterprise to carry on the investigation and research,And according to the survey data,it using econometric software to do the model analysis.Take LJ company as an example,make the enterprise data into the theoretical analysis model to verify and measure."to replace the business tax with a value-added tax" policy on accounting,cash flow and financial analysis,tax burden of these four aspects of calculation and analysis.Combined with the theory of "to replace the business tax with a value-added tax" on the overall impact of LJ Enterprises.At last,puts forward how the construction enterprises should deal with "to replace the business tax with a value-added tax" policy,According to the specific situation and industry development trend,with the relevant data gives practical countermeasures and suggestions,and promote long-term sustainable and healthy development of construction enterprises.