The Solution And Impact Toward The Construction Enterprises With The Issue Of "Replace Business Tax With VAT"

Accompanied with the continuous rapid development of China's economy it is the rapid development of construction projects in our country.This has provided favorable support and help for the economic development of our country.At the same time,it has also benefited from the economic development of our country and has realized the historic leap-and-bound development of the construction industry.During this process,the malpractice of business tax has become increasingly apparent.In order to betterpromote economic development,the nation has decided to carry out the tax reform and the "Transition From Business Tax To Value Added Tax"(BT TO VAT)policy has been fully implemented.With the implementation of "BT TO VAT",the tax burden on the construction industry has changed,and yet many tax bearings for construction enterprises have risen to varying degrees.This does not bring about the actual effect of reducing the tax burden on enterprises that is expected to be achieved by the BT TO VAT reform;Tax burden on construction enterprises is impacted by many factors and also complex ones.Targeting BT TO VAT issue,based on the actual situation of the influence of "BT TO VAT" on the tax burden of construction enterprises in our country,and relying on the scenario that overall level and abilityof financial management has been improved and strengthened by Chinese construction enterprises in coping with the influence of "BT TO VAT" Reform,and combining with other Scholar's research,this Paper attempts to explore the new approachesto the future development of financial management of China's construction enterprises,and in an attempt to lay a solid(theoretical)foundation for the construction enterprises to better cope with the tax burden transition brought about by the "BT TO VAT" and for the further development of overall financial management level.Taking X Construction Enterprise as a research case,in combination with relevant researches,relying on the case of negative effects encountered by the X Construction Enterprises hereafter the "BT TO VAT",combined with for the specificdata comparisons between the actual corporate tax es,the Paper through case study has put forward for X Construction Enterprises the measures of reducing tax burden under the policy of "BT TO VAT";the primary measures specifically include:Improve contract management and prudently select cooperative partners;actively carry out tax planning and reasonably reduce corporate tax burden;strengthen the training of tax officers in enterprises to better comprehendand master the tax-related knowledge;speed up the improvement ofteam building(of tax staff)and the formation of a stable and powerful financial management team.These measures can not only solve practical problems for X Construction Enterprise,but also provide some help and reference for promoting the construction enterprises in our country to better reduce the tax burden under the policy of "BT TO VAT" Through the case analysis,we have got a deeper understanding of the tax burden impact of "BT TO VAT" Reform on construction enterprises and realize the expected research goal.