Study On The Problem Of "Replacing Business Tax With Value-Added Tax(VAT)" In Construction Enterprises

In the 2016 government work report,China will speed up the reform of the system,the business tax reform VAT reform to expand the scope of the whole industry.China's comprehensive implementation of the " the business tax reform VAT " is not just business tax and value-added tax two tax system changes,but also conform to the global economic integration reform measures."Tax reform" This tax reform is a temporary reduction in fiscal revenue in exchange for enterprises to reduce tax burden,promote industrial upgrading and economic restructuring.It is to stimulate business investment,expanding domestic demand,to promote the fine division of labor are important.As the secondary industry of China's construction industry in the center of the industrial chain,the upstream industry,including machine manufacturing,new energy and new materials development and utilization of the downstream industry to public infrastructure and real estate have a significant impact,it is clear that the construction industry And other industries associated with a high degree of close ties to national life,the impact of various areas of the national economy far-reaching." the business tax reform VAT " can not only form a perfect deduction chain,completely solve the problem of repeated taxation of construction enterprises,reduce tax burden,and promote technological transformation of construction enterprises and equipment updates,but also regulate the construction enterprises operating behavior,Construction industry healthy and orderly development.This paper first expounds the author 's research on the purpose and significance of the " the business tax reform VAT " by the construction enterprise,introduces the current research results of domestic and foreign value-added tax,and explains the relevant theories of business tax and value-added tax.Through the analysis of the influence of the " the business tax reform VAT " on the construction enterprises in the aspects of operation and management,tax burden,accounting,taxation and management,the paper puts forward the fiscal and taxation management system of the construction enterprise under the value-added tax system.Then,the author makes a study on S Building Group Company as an example to analyze the change of financial management,tax burden and tax administration before and after the change of " the business tax reform VAT ",and through the analysis of realistic data,it is found that in theory,The tax burden of the post-construction enterprises should be reduced,but in reality the S group's tax burden does not fall,this phenomenon more intuitively reflects the S Group in the tax system reform problems.Finally,the paper puts forward how to deal with the construction enterprises in the new tax system,adjust the mode of operation,strengthen the financial and tax system construction,strengthen the internal training,improve the procurement system and so on.The reform of the tax system is a rare development opportunity for construction enterprises,to promote the construction enterprises of large-scale,professional development has played a positive role.