| In May 1,2016,replacing business tax with value-added tax(VAT)entered the final stages.Construction industry,realty industry,finance,life service industry is the four largest industry to pay business tax,tax reform is the most difficult to promote the four industries,and the construction industry is one of the top priority.The construction industry of our country belongs to the labor intensive industry,the mechanization degree is not high,the management is more extensive and the construction industry is more special because of its own production mode,management mode and so on.Construction enterprises are most concerned about the tax burden on business tax reform VAT.business tax reform VAT the burden on the construction enterprises will produce what kind of impact? Construction enterprises how to deal with business tax reform VAT? These two points will undoubtedly have a strong practical significance for the construction enterprises at the present stage.This article first from the macro industry status quo,problems and causes of construction enterprises at present,to calculate the tax industry,sort out the theory of replacing business tax with value-added tax(VAT)tax change circumstances brought to the construction industry,as compared to the case of corporate tax situation,reasons for both the tax rate difference.After analyzing the macro situation this article from the micro perspective of replacing business tax with value-added tax(VAT)on the case of tax burden in the enterprise project,calculate the tax based on the results of this paper from two aspects of internal and external concrete analysis of replacing business tax with value-added tax(VAT)influence on enterprise tax burden.The internal level,the fundamental reason according to the materials,machinery and labor three costs project specific analysis of the degree of influence of each kind of project on the tax burden and tax changes caused by each kind of project cost;external level,this article focuses on the research of replacing business tax with value-added tax(VAT)the latest policy documents for the relevant provisions for the project,through calculation and analysis to the policy of enterprise can be used for tax means.In addition,this article also in view of the common problems in the business management process combined with the camp changed to increase policy analysis of the impact of these management models on the tax burden.Finally,combined with the above problems and findings from the enterprise and the government at two levels put forward some very strong operational recommendations and countermeasures,hoping to help construction enterprises to better respond to tax reform... |
