TAX Burden Study Of The VAT Reform On Construction Enterprise In China

In early 2012,Our country take the lead in the VAT pilot reform in Shanghai.The scope of the pilot include the translation industry and part of modern service industry.From May1 2016,the range of the reform across all the industries,include the construction industry ? financial industry ? real estate industry and modern service.business tax formally withdrew from the historical stage.The construction industry in the reproduction of the intermediate links,which closely linked to material industry?real estate industry?leasing industry and real estate industry.Before the VAT implement,The construction industry is the only one which need to pay business tax in second industry.Business tax and value-added tax law coexisting phenomenon make construction can't be formed complete buckle chain,The VAT tax neutral effect can't play,cause serious repeated tax problems.After the change of paid VAT,will fundamentally solve the problem of repeated tax,contribute to the construction industry to reduce tax burden,promote the development of the industry's overall health.However,in the the concrete implementation process of construction industry,appears the phenomenon of enterprises tax burden is not part of the increase,tax reform failed to achieve the desired effect.Firstly this paper tries to review the research status at home and abroad,Expounds the research background and significance of this article.secondly introduce the characteristic of the construction industry,meantime From the Angle of repeated tax explain the the necessity of the VAT.Then analysis the theory which may cause the related factors of enterprise tax burden change,elicit the main factor of tax burden level is actual deductible input tax.Once again use the China Railway No.4Engineering Grope as a case to analysis how the tax burden change.Use the cost of enterprise management as a starting point,analyses the reason of did not achieve the desired effect.Finally propose solutions for the above reasons one by one,to help construction industry smoothly complete transfer tax system transformation,Achieve the target of reduce the burden,and summarize the full text.