Research On The Influence And Countermeasures Of VAT Pilot Reform On Construction Enterprises

The reform of camps is a big move that has attracted national attention during the 12 th five-year plan and has been paid attention to by all walks of life across the country.It is an end to the conversion of the tax system for the full implementation of the VAT on value-added tax.In the pilot phase,most taxpayers received a certain degree of tax bonus,and the tax burden on enterprises was reduced to varying degrees.At this stage,it is possible to provide enterprises with a better development environment by increasing their camps and increasing their capacity for reform.Into the international market to create favorable conditions.Construction industry in our country has been in a very important position,according to the statistics bulletin data show that in 2016 the added value of construction industry reached 4.95 trillion yuan,compared with 2015 growth rate reached 6.6%,and in 2016 China has a certain level of qualification Large-scale construction enterprises realized a total profit of 674.5billion yuan,an increase rate of 4.6%.The sound development of the construction industry ensured the stability of China's fiscal revenue.In the year of tax reform,this article starts from the impact of the increase of the camp on construction enterprises,and actively explores how to deal with the construction enterprises after the camp is changed.First of all,it analyzes and summarizes the domestic and international literature review of VAT and battalion change,and draws a conclusion that promoting battalion change is a good measure to benefit the country and the people.It is meaningful to study how to deal with the construction companies.Secondly,the characteristics and advantages of VAT,thecharacteristics of construction industry and the characteristics of accounting in construction industry are analyzed in detail.The favorable factors for the enterprises after the increase of construction industry are analyzed comprehensively,It helps to smooth out the value-added tax deduction mechanism and promote construction enterprises to renovate fixed assets.In the long run,it will reduce the tax burden of construction enterprises.At the same time,LJLQ company was chosen as a sample to analyze the impact on the LJLQ company's tax burden,project cost,cash flow,management and so on from the increase of battalion,and to put forward some valuable coping strategies from the above aspects.Strengthen financial training,enhance the knowledge base of financial staff,strengthen the management and training of all staff,fully adapt to the increase of business operations,strengthen external production management,select suppliers rationally,strengthen internal cost control and control,and strive to increase the degree of mechanization.The author combined with the relevant tax legal knowledge,construction enterprises for the tax proposed a constructive plan,it is necessary to conduct a separate tax management for each project,the correct choice of taxpayers identity,the establishment of different tax identity coexistence of business groups,to be reasonable and effective Distinguish the types of projects such as the old project,the construction project and the construction project,establish and improve the VAT deduction system,the pre-paid operating system in other cities and the tax planning for the purchase of fixed assets.Owing to the nature of the units in which the author is located,there are some immature thoughts on the collection and management of interests and the distribution of benefits in the camps.The reform of the camps is a challenge to the tax authorities and taxpayers.The adjustment of the budget allocation ratio involves specific The distribution of benefits is the result of another game between the central and local governments.China's tax reform completed during the 12 th Five-Year Plan period,the sales tax finally disappeared in our country,the VAT application in our country ismore extensive,the deduction chain of VAT is more perfect,and the construction industry will bring the tax reform through this tax reform A major industry consolidation,we can expect the future construction enterprises will be more healthy development.