Research On The Effect And Countermeasure Of GR Enterprises After VAT

The construction industry plays a guiding role in the economic development of our country,and it is also the foundation of the national economy,and plays an important role in the social and economic development.The key to achieve sustained and healthy economic development in China is to rely on reform,the current tax reform is the focus of the full completion of the camp changed to increase".The construction industry business tax reform is the core of China's tax system reform,which can effectively avoid double taxation and tax evasion phenomenon,provide a guarantee for the healthy development of the construction industry in china."The implementation of replacing business tax with value-added tax(VAT)" policy has certain effect on China's construction enterprises,construction enterprises and how to deal with the effect of tax later became the key.This paper selects the GR company is a well-known construction group in northern region,has the universal characteristics of the production and operation of the construction industry,the analysis of GR enterprise "replacing business tax with value-added tax(VAT)" effect,the specific changes in the post reform can be very good to show the construction enterprises,has a strong representation,and the business scope of GR Guangzhou,the industry is very comprehensive,so enterprises GR analysis can make a good reference for other construction enterprises.Specifically,this paper summarizes the current situation of China's policy and economic situation,discusses the status of enterprises after the reform based on the real report data of GR construction enterprises,and analyzes the status of enterprises after the reform by using case analysis and data comparison and calculation.The paper analyzes the effect brought by the enterprise tax reform,and finds out that the "replacing business tax with value-added tax(VAT)" has a negative effect on the tax burden of the enterprise.As a result of the serious shortage of the cost of labor and the cost of materials,the enterprise's Input tax is far lower than the theoretical reduction in the amount of tax credits,GR enterprises increase in the level of tax burden after the reform finally.At the same time,the reform of the GR company's cash flow also had a great impact,and for fixed asset investment,GR enterprise has been a certain policy inspiration,in the second half of 2016,GR enterprise increased investment in fixed assets,to some extent ease,the tax burden of the enterprise has been relieved,for the investment in fixed assets,reform has brought some positive effects,and for the analysis of the current business management andproduction and management problems,this paper put forward some suggestions and improvement measures finally.