The Impact Of Business Tax On Value-added Tax On The Cost Of ABC Project And The Countermeasures

March 5,2016 government work report pointed out that in order to further reduce the burden on enterprises,in 2016 to fully implement the business tax to change the value-added tax,the pilot expanded to the construction industry,real estate,finance,Services,and all enterprises included in the real estate included in the deduction of value-added tax,to ensure that all industries only reduce the tax burden.March 23,2016 Ministry of Finance and the State Administration of Taxation jointly issued tax[2016]No.36 document provides that China from May 1,2016 onwards,the country,the whole industry to implement the pilot to increase the pilot,which means that the real estate and construction Cancel the business tax,began to pay VAT.Business tax reform value-added tax on the impact of the real estate industry,domestic scholars and advisory bodies have done from a different point of view a lot of in-depth and meticulous research,study that the value of business tax on the real estate industry,not simply means that taxes,taxes Change does not simply mean that the upstream units(construction general contracting enterprises,professional subcontracting enterprises,equipment and materials suppliers,etc.)to provide invoices from the business tax votes into VAT invoices,but means that the enterprise Production and management and internal management of all aspects will bring deep-seated effects,especially on the impact of real estate project cost,learning and research business tax value-added tax on the impact of real estate project cost,and actively develop coping strategies for reducing business costs,Improve the efficiency of enterprises,enhance the competitiveness of enterprises has a very important significance.This paper mainly analyzes the influence of the business tax on the project cost of the real estate project,the bidder(real estate developer)and the bidder(construction enterprise).Mainly through the case and data analysis method,through the increase in the number of bidding before and after the change of the bill of quantities,the composition of the project cost composition of the comparative analysis,as well as a special construction general contracting enterprises three project bidding costs and the actual operation of the enterprise real estate Developers of the compensation for the old project,that is,from the tenderer and the bidder two angles reached a consistent conclusion:the battalion increase,the enterprise construction and installation costs have increased,the three case project costs were increased by 2.6%,1.83%,1.08%.As the construction enterprises are the real estate developers in the upper reaches of the unit,and the real estate industry is the most closely related to the business tax to change the value of investment and construction costs caused by the increase in construction costs will inevitably spread to the real estate project project cost increase.China’s implementation of the significance of the increase is to eliminate duplication of taxes,reduce business costs,promote the transformation and upgrading of the industry to enhance the level of internal management,etc.,but in fact,for some real estate developers and construction general contracting enterprises in terms of tax costs In order to better adapt to the policy of increasing the camp,to further reduce the burden on enterprises and improve the competitiveness of enterprises,this paper from the internal supplier management,engineering equipment management,professional points,in order to better improve the internal management of enterprises,Package management,a feed for the management,the state tax incentives and other five aspects of the proposed strategy should be.The paper puts forward these countermeasures,which is expected to reduce the cost of construction and installation of real estate projects,increase the efficiency of enterprises,improve the competitiveness of enterprises,and provide some reference value for enterprises in the same industry.