The Analysis Of The Financial Impact Of "replacing Business Tax" On Small And Medium-sized Construction Enterprises

The construction industry has a guiding role in China's economic development,is the economic pillar of our national economy,and also plays an important role in the social and economic development.In 1979,China's first introduction of value-added tax,since the introduction of value-added tax,the scope of its collection in China's various industries continue to expand.Therefore,for the improvement of China's tax system,the construction industry to implement the "camp by" is also a matter of course.Standing in the construction business point of view "camp by",is the opportunity to challenge.In the face of the challenges brought by the "increase" to the construction enterprises,the construction enterprises should correctly view the various financial problems encountered in the process of tax reform,and actively adjust the financial management mode of the enterprises themselves and make reasonable tax accounting.Construction industry,"Camp increase" has been officially implemented from May 1,2016,because the value-added tax is used to "purchase tax deduction" tax method,so the construction enterprises had a direct impact.Small and medium-sized construction enterprises compared to the management of large-scale construction enterprises,more easily overlooked by the policy,belonging to the construction industry in the "vulnerable groups",the original management model is not perfect,the management system is not perfect,the company management and financial staff business Quality is relatively high,so the construction industry,"Camp increase" on the small and medium enterprises more impact.Therefore,this article to Xintai Construction Company,for example,analysis of "battalion" on the company's financial impact,aimed at helping small and medium-sized construction enterprises to smooth over construction "camp" to achieve better and faster development.First of all,based on the basic concept of the construction industry and the basic theory of the construction industry,this paper analyzes the concrete background of the construction enterprises' "change",combined with the process of " China's construction enterprises "camp by" the current situation.And then leads to the main research object-the construction industry is easy to be ignored vulnerable groups-small and medium-sized construction enterprises,the study of China's construction industry a comprehensive "increase" on small and medium-sized construction enterprises financial impact.In the study of the financial impact of the "increase" onthe construction of small and medium-sized construction enterprises,this paper first combined with small and medium-sized construction enterprises compared to the characteristics of large-scale construction enterprises,according to "business increase"on the various aspects of corporate financial impact The paper analyzes the financial impact of the small and medium-sized construction enterprises from the aspects of tax burden,invoice management,business model and financial decision-making,and then analyzes the financial impact of the small and medium-sized construction enterprises,and then takes the case enterprise-Xintai Construction and Installation Co.,Ltd.as an example,Compared with its financial status and specific financial statements data,compared the "business increase" before and after the Xintai Construction Company's tax accounting changes,accounting changes,analysis of the "camp by" on Xintai company balance sheet,The impact of the main financial indicators.And this article to Xintai company on May 1,2016,"Camp change" after the implementation of the A primary school teaching project tax generated as an example,calculated when the business tax and value-added tax when the difference between the tax,analysis "camp Increase "before and after the amount of tax changes,the construction industry to achieve the" increase "after the increase in the project tax burden conclusions.Based on the analysis of the above specific cases,this paper summarizes the difficult problems faced by the small and medium-sized construction enterprises after the "increase",mainly in terms of invoice management and business model,and from the perspective of small and medium-sized construction enterprises' own financial decision-making,government policy Starting,put forward to solve the "camp by" after the small and medium construction enterprises to increase the difficulty of increasing tax burden and measures and recommendations.Enterprises should adjust the accounting and tax accounting work according to the national policy,and strive to "increase the camp" to small and medium construction enterprises to bring the adverse financial impact to a minimum.Through the national government and construction enterprises to explore their own,small and medium-sized construction enterprises will be in the "camp by" after the tax system to achieve better development.