An Analysis Of The Financial Influence That "Replace The Business Tax With A Value-added Tax" On A Construction Company

In order to adjust the national industrial structure to reduce the tax burden of domestic enterprises,China took the lead in the implementation of the camp changed to increase the pilot reform in Shanghai.May 1,2016 camp changed to increase the scope of the pilot expanded to the construction industry,the last four industries,so that the current business tax to levy vat.The tax reform is of great significance to the future development of the construction industry.However,due to the distinctive characteristics of the construction industry and financial management model.resulting in its implementation in 2016,camp changed to increase the pilot of the four industries in the most difficult."Replacing business tax with value-added tax(VAT)" in construction companies can achieve the desired effect,how to transition in the construction company "replacing business tax with value-added tax(VAT)medium",is the common concern of the society.In this paper,A construction company as a case,through literature research,quantitative analysis and qualitative analysis methods,analysis of the changes of "replacing business tax with value-added tax(VAT)" before and after tax with the actual financial data of the company,to verify the "replacing business tax with value-added tax(VAT)" does have a negative effect on reducing tax by construction companies,accounting for construction the company faced in the process of replacing business tax with value-added tax(VAT)"to increase the difficulty and the VAT invoice cannot be obtained or offset the actual financial problems.With the policies and regulations of effective measures to deal with the tax reform of A construction company from the company level,for the smooth implementation of construction company "replacing business tax with value-added tax(VAT)" to provide a reference,to help construction companies to better enjoy "replacing business tax with value-added tax(VAT)" reform dividend.In order to make the construction company healthy and stable development.On this basis,the paper puts forward some suggestions on the improvement of the existing tax policy.