The Study On The Influence Of "Replacing Business Tax With Value-added Tax" On The Tax Burden Of Guangxi's Construction Industry

In recent years,"replacing business tax with value-added tax"has become the focus of our tax reform in our country."Replacing business tax with value-added tax" has become an important content of China's policy of structural tax cuts,but also can promote the optimization and adjust of industrial structure,promote the transformation of the economic development of a major reform.After replacing business tax with value-added tax,to a certain,it not only extent eliminate commodity production and circulation in the process of double taxation,but also can promote China's value-added tax system to been improved,the theory will reduce the goods and services tax burden of "replacing business tax with value-added tax"enterprise.Since May 1,2016,China's full implementat-ion of the "pilot replacing business tax with value-added tax",the construction industry,the real estate industry,the financial industry,life service industry ware included in the scope of the pilot.The construction industry is a pillar industry of national economic development,which the size of the tax burden and the operating results of the quality not only directly relate to the survival and development of the industry,but also have an important impact on national economic development level.Nearly five years,business tax of national construction industry accounted for the more than sixty proportion of tax the construction industry revenue,so the construction industry to implement the"replacing business tax with value-added tax"has important practical significance on reducing the tax burden of construction industry.Based on the analysis of the theoretical basis and the impact mechanism of tax reform on the impact of corporate tax burden,and combined with the reform process of replacing business tax with value-added tax,this paper analyzes the effect of replacing business tax with value-added tax on the tax burden of construction industry.After replacing business tax with value-added tax,the value-added tax of construction industry are related with rate and the ratio of income tax and income,using operating income data and business tax and value-added tax of the construction of Guangxi province,compare the goods and services tax of the tax reform in front and back.After the construction of Guangxi province of replacing business tax with value-added tax the goods and services tax is not decreased.Using the factor analysis method,analysis of factors affecting the goods and services tax of Guangxi province construction after the tax reform.Replacing business tax with value-added tax of construction policy is still existing problems and the insufficiency,mainly including rate on the high side,insufficient input tax deduction,imperfect invoice management system,com-plex collection operation,imperfect the preferential tax policy.This paper put forward the advice of presenting a full set reasonable tax,ensuring that the input tax deduction,simplifying the tax and increasing the tax system,strengthening the preferential tax policy guidance,guiding the construction industry to enterprise tax and pay taxes correctly,specifying the date of the project settlement and the way of the cost settlement of the company,setting up the number of the deductible input tax of fixed assets of the old project.