Study On The Impact Of Business Tax On Value-Added Tax On Construction Enterprises And The Countermeasures

In recent years,China's real estate development trend is slow,has affected the external environment of construction enterprises.In order to eliminate duplication of taxation,and promote the adjustment of industrial structure,since May 1,2016,China's business tax value-added tax reform pilot range has been extended to the construction industry.The introduction of VAT on sales tax is an opportunity and a challenge for construction enterprises.On the one hand,fixed assets and raw materials can be input tax deduction,not only to avoid duplication of tax phenomenon to ensure its economic efficiency,but also to speed up the pace of business equipment updates,reduce labor costs;the other hand,the construction project is more dispersed,Construction materials and more complex,often there will be difficulties in obtaining VAT invoices,etc.Thus affecting the normal efficiency of construction enterprises.In short,the business tax reform of value-added tax reform in the construction industry,the implementation of the construction enterprises have had a profound impact.Therefore,in order to make construction enterprises to better cope with the reform of business tax to change the value-added tax trend,this paper will be under the VAT environment,how to strengthen the taxation and financial management of the following analysis and research:First of all,based on the analysis of a large number of policies concerning the introduction of value-added tax(VAT),as well as the status quo of the research on the VAT levied by relevant experts and scholars,on the one hand analyzes the feasibility and necessity of construction business tax paid VAT instead.On the other hand,it analyzes the opportunity and challenge brought by the VAT to the construction enterprise.Secondly,on the basis of a comprehensive understanding of the VAT reform of the construction business tax,the paper combines the theoretical foundation and the mathematical model to analyze the impact on the construction enterprises.Mainly from the following three aspects to analyze.First,the establishment of cost increase or decrease model to analyze the value-added tax on the construction industry to change the final project cost impact;Second,the establishment of tax burden calculation model,analysis of the construction industry to levy VAT on buildings The impact of tax burden on construction enterprises;Third,the analysis of the construction industry to increase the value of the financial impact of the construction enterprises,such as the impact of corporate assets and liabilities on the cash flow and profits,as well as VAT invoice management and contract management and so on.And on this basis,on how to improve the construction enterprises in the VAT environment,tax and financial management level of the corresponding response measures and recommendations,hoping to better adapt to the construction business enterprises to change the value-added tax business tax reform trend to provide a certain The theoretical basis.Finally,the thesis combines the theory with practice,and takes the H company as the research object,and collects the financial statements of H Company and the related cost data of several typical projects.The real data are used to analyze the value-Enterprise tax burden,project cost,financial management and other aspects.The study shows that,in practice,the VAT is not only not reduce the burden on enterprises,but increased the burden on enterprises,which requires construction enterprises to fully understand the tax system reform,improve their own development mechanism and achieve sustainable development of enterprises.