Tax Management Research After The Construction Industry Has Changed

Since 2012,it has taken five years to successfully replace “business tax to value-added tax”,which provides a sample of Chinese tax system reform to the whole world.As part of the fiscal reform,to replace the business tax with a value-added tax offers a strong impetus for sustained economic development,continuous improvement of people's livelihood and social justice.To increase due to the camp nearly started,academic researches still stays on the original business tax.From the perspective of the domestic theoretical research and management practice throughout all China,tax authorities and local governments aims to strength the tax management on the construction industry.In the old times,the tax management on the construction industry is the hardest because of the complexity on the subject of tax payment is,as well as the inadequate supervision.The replacement of” business tax to VAT” makes the tax management authority changes,which exerts a profound influence on the tax payment method and the emphasis of the tax authority management mode has changed.the present problems are the identity of the construction project is difficult to identify,cross-regional construction project is difficult to manage,the tax management modes are hard to catch up,etc.Based on the above analysis,the essay analyses the management practices of Dongying National Tax Bureau,and find the problems on the tax management of construction industry,which are branches mismatches enterprise accounting system is not sound,the diversity of construction management control.In view of the related problems of Dongying National Tax Bureau,this essay explores the five reasons,such as more households in construction enterprises,complex management environment,less management personnel,and insufficient information sharing mechanism..This paper aims to revenue management and characteristics of construction industry,using the tax system optimization theory and the theory of tax neutral,in-depth analysis from the perspective of tax authority to guide and manage to add " business tax to VAT" before and after the problems existing in the construction industry in our country,and analyzes the deep reason.Combination of Dongying city the irs relevant inspiration of practical work,from the department cooperate with improving comprehensive,perfecting financial accounting regulation,improving personnel quality promotion management three aspects to explore further improve the construction after the " business tax to VAT " effective measures of tax management.