The Study Of The Influences Of The VAT Instead Of Business Taxon The Construction Enterprisetax Burden

With the continuous development of China's market economic system,the tax system of business tax and value-added tax obviously are harmful to the development of specialized division of labor and services,and increasingly clear hinder economic operation.On May 1,2016,the state council decided to expand the test of the VAT instead of Business tax to construction,real estate,finance and services.At this point,the business tax will be completely out of history stage,construction industry ushered in the era of value added tax.The spread of “the VAT instead of Business tax”,is good to perfect the tax system,eliminate double taxation and complete the VAT chain.It has the unusual significance to construction industry.Due to the complexity ofconstruction industry,in this paper,the tax burden is analyzes from theory and reality.In theory,when deductible part in the cost reach the 47.6% of operation revenue,the tax burden of turnover tax and urban construction tax and education surcharge can not grow.The factors affecting income tax are operation revenue,operating cost,business tax and additional.In the case analysis part,considering the transition period construction industry,the paper uses the second half of 2016 actual cost deduction data to reasonably estimate the part cost 2015 deductible,and simulated measures the enterprise's financial data in 2015,coming to the conclusion: First of all,A company in 2015 to paid VAT will increase turnover tax and urban construction tax and education surcharge.Secondly,A enterprise in 2015 to paid VAT leads to income tax burden fallen.The change of operating income is positively related to the change of income tax.Operating costs and operating taxes and additional changes are negatively related to income tax.The impact of value added tax on corporate income tax is apportioned among operating income and operating costs,indirectly affect the corporate income tax.Income tax burden decreased,reflecting the reduction in profits,for the enterprise is not necessarily a good thing.Finally,the change in value-added tax in 2015 to the overall financial impact of A business is negative.As the tax burden and urban construction tax and education surcharge tax have increased,although the income tax has declined,but the decline is small,the total increase in the total tax burden.In addition,this paper also calculates the difference between the general taxation method and the simple taxation method respectively by the new project data of the transitional period in 2016,combined with the transition period preferential policies to use the conditions.It is concluded that when the new project adopts the general tax method,the deductible input tax accounts for less than 7% of the operating income.At this point,you can choose a way for the use of simple tax methods,turnover tax burden decreased.To 2016 the old project data intuitive analysis,the use of general taxation method to increase the tax burden of the inevitability,pointing out the significance of preferential policies,and concluded that the use of simple tax method,the turnover tax of the old project has declined.Based on the above analysis,making suggestion to the construction industry response to " the VAT instead of Business tax " : Select a general taxpayer who can issue a VAT invoice or a subcontractor of a small taxpayer who can make a VAT invoice;Reduce the deductible labor costs,use labor subcontract and labor dispatch form,and obtain value-added tax invoices;use labor subcontract or sign "clear contract" contract;appropriate increase in fixed asset investment;in new projects,when the effective purchase and expenditure is insufficient,the construction enterprises can make full use of tax incentives,and select the simple tax;strengthen the management of cash flow.