Research On Tax Collection And Management Of Construction Industry In Zhaotong City Under The Background Of “reform Of The Camp”

Since China followed the reform of the tax structure,“replacing business tax with value-added tax(VAT)” that the Department of Transportation Management firstly carried out,then has gradually extended to the service industry,rail transport,postal service,culture media and other fields,and has covered the whole industry in a short period of time.The implementation of “replacing business tax with value-added tax(VAT)”policy not only benefits the industrial structure of our country,but also significantly reduces the tax burden on enterprises,which promotes the development of the enterprises.Currently,China's social reform reaches a better stage and great changes have taken place in many cities,so the construction industry is needed more than ever.Due to this,the construction enterprises need to follow the “replacing business tax with value-added tax(VAT)”.The policy plays an important role in financial management and accounting.This paper,focuses on the construction industry.By analyzing current situation,the main conclusions are as follows: 1.The paper shows present tax background in Zhaotong.Some problems in tax collection and management are also included.For instance,the construction industry can't adjust itself to the market,which causes more tax.Also,difficulties in management cause more costs.2.Analyzing tax collection and management of construction industry,the paper shows why construction industry needs more concern.Government policies,companies and tax have an effect on it.3.At last,more suggestions are put forward.In order to have a better economic environment,government should supervise more.Large construction enterprises should take measures to solve their own problems.