Research On Influence And Countermeasures Of The Reform Of Replacing Business Tax For VAT On A Construction Enterprises

On March 23,2016,the Ministry of Finance and the State Administration of Taxation issued "On the full opening of the reform of business tax to value added tax notice",the construction industry,real estate,financial and life services all be included into the reform range.This drama that the construction business tax to value-added tax would be kicked off! The construction industry is the only industry in China's second industry,and its business activities are related to the machinery manufacturing industry,leasing industry,building materials industry,financial industry,real estate and other industries,and even affect the rural surplus labor force employment problem.Therefore,the VAT reform will impact on China's economic development,tax reform and fiscal revenue.However,due to the long construction period of the construction project,the large amount of funds involved,involving many industries,the relationship between upstream and downstream suppliers is complex,deductible input tax is limited and other reasons,making the reform of construction enterprises by the difficulties.This thesis is based on A construction company,it analyzes the influence of the VAT reform on the accounting and tax burden of construction enterprises,and puts forward the corresponding countermeasures.This thesis combines theoretical analysis and special research.The theoretical analysis part expounds the concept of business tax and value added tax,the development of the VAT reform,the basic situation of the construction industry,the theoretical basis of the construction industry and the comparison of the tax system before and after the construction VAT reform.The research part describes the development situation of the construction company,the basic situation of A construction company and the changing in tax rate before and after the VAT reform in the beginning.Secondly,It selects a concrete project of A construction company,and analyzes the influence of the VAT reform on the corporation tax burden from the general tax method and the simple tax method,and analyzes the whole aspect of the report and the management of the enterprise.Through the analysis found: the general tax method,because of part of the cost can not obtain VAT invoices or obtain seldom invoice and so on,resulting in corporate tax burden no dropping but increasing.In addition,the VAT reform has little effect on the report structure,but the report amounts.In view of the above problems,this thesis puts forward a feasible coping strategy from the aspects of simple tax method,material equipment purchase,fixed asset lease,the choice of labor subcontract model and the management of VAT invoice.The research on this thesis will help the country to further deepen the tax reform,promote the structural tax reduction,and improve the construction industry tax policy.At the same time,the whole process of analysis and evaluation to A construction company,not only promote the the company's follow-up management and tax planning,but also provide reference for other companies in the same industry.