The Research On The Effects Of Large Construction From The Vat Reform Of The Construction Industry

With the rapid development of national economy,the old system cannot meet the needs of the economic development,expect to tax reform,in this context,the business tax paid VAT arises at the historic moment,long construction business tax of 5%,the arrival of the camp to increase makes building enterprise tax rate and tax main tax issues such as many adjustments.To increase in the long run,"camp" can change the way of promoting construction enterprises production,promote the construction enterprises to further strengthen the internal management and control,to speed up the transformation and upgrading,meaning is very profound."Camp to increase" is both opportunities and challenges for construction enterprises,under the new tax system,study the effect of camp to increase taxes for building enterprises,and how to avoid the negative impact of "camp to increase",strengthen the response capacity of the enterprise,has become the primary problem.Paper in the process of research and discussed by looking at a variety of literature,the camp construction group company overview,the camp change is increased under the influence of the construction industry is facing with the problem of calculation,construction,construction tax changes under the increase in camp in response to the concept,characteristic,method,process,make a comprehensive induction and summary.And use the empirical approach:theory with practice,with A construction company as an example,theconstruction project under the battalion to increase the tax situation and challenges in the process of comprehensive analysis,based on the design optimization of countermeasures,to carry out the tax planning.Changes under the increasing of the current domestic construction industry research often stay in the overall industry perspective,there are few specific analysis of the individual enterprise,construction enterprise is difficult to for reference in practice.In this paper,A construction group company as an example,combined with "camp to increase" the implementation of the background and to increase the specific connotation of case analysis,put forward the countermeasures,make the theory to be born,help enterprise individual reference.On the camp of the oversize construction group company analysis.Large construction group business is complex,its business activities often involves a huge amount of money,through the tax planning can effectively reduce the tax burden,improve the efficiency of the use of funds,and therefore has a profound significance on itself.Oversize building group companies,on the other hand,abundant funds,large business,compared with the general construction enterprise internal management and business arrangement tend to be more scientific,reasonable,for the construction industry representative and the function of landmark.Therefore,oversize building enterprise zhongjian eight innings,case analysis and base this conclusion also has more significance.In this paper,A construction company,combined with "camp to increase" the implementation of the background and contents of camp to increase,mainly analyzes concrete project construction enterprises to increase tax changes before and after the camp,analysis the key factors affecting the impact on the tax,and tax policy under different operation mode is discussed.