Research On The Effects Caused By Replacing Business Tax With Value-added Tax Of The Construction Industry

Enterprises in line with the world of the tax law in our country,avoid double taxation issues,make the tax chain to be more perfect,since 2011 to 2016,five years are issued by the tax change VAT pilot scheme,some industries' s business tax is changed to VAT,in March 2016,Li Keqiang,the prime minister in the government work report points out,in May 2016 to implement to add camp,thus VAT tax category in all economic sectors in China.Construction is our country national economy important pillar industry,its characteristic is large scale and complex business,practice the " Business tax is changed to VAT " involving industry after more,wide scope,according to the tax policy before April 30,2016 to impose business tax,applicable tax rate of 3%,the VAT after May 1,2016,applicable tax rate of 11%,large difference between them.Combined with the industry on the one hand,purchase of raw materials,machinery and equipment made special invoice deficiencies,as promptly as the deduction chain not free;On the other hand due to taxpayers own accounting,industrial policy and other factors,makes the "battalion to increase tax reform of construction enterprise financial accounting,tax changes greatly influenced.This article,from the perspective of the value added tax basic principles,construction enterprises " Business tax is changed to VAT " policy,combining with the characteristics of construction industry in our country accounting as well as the development present situation,the analysis of the effect of tax policy for construction enterprises.At the same time,taking S construction group company asan example,the influence and countermeasures of the construction enterprises in China are further studied.The paper has five parts: the first part explains the backdrop and meaning of this studing,and gives a comprehensive account of the research results at home and abroad,and puts forward the research methods and innovation points.The second and the third part introduces the VAT base theory,the construction concept,accounting characteristics and industry development present situation,and based on the "battalion to increase the understanding of the tax policy,the construction of VAT tax,earnings,accounting and other aspects has carried on the comprehensive analysis of the influence of;The fourth part of the introduction of specific case S construction group company,introduce the company S general situation and tax related situation,through the analysis of S company in 2015 and2016 financial data,respectively from the tax,earnings,financial accounting,business management,and other point of view,analysis to add " Business tax changing to VAT " S construction group co.,LTD.In this paper,the fifth part,in view of the " Business tax changing to VAT " construction enterprises are faced with the problem,after the operation and management,tax planning,financial accounting,three aspects of nine events of countermeasures and Suggestions,in order to help construction enterprises effectively solve the negative impact of the tax system reform to promote the industry better and faster development.At the last summarizes the full text.