Research On The Response Of Small And Medium-sized Construction Enterprises To “reform Of The Camp”

On March 21,2016,ministry of finance,state administration of taxation issued "notice about imposing VAT pilot fully opened the business tax",the historic moment marks from May 1,2016,the construction industry by the change to pay business tax official paid VAT.The reform of the tax system further improves the tax structure,which is conducive to the integrity of the chain,and also reduces the double taxation to a certain extent.Change from "business tax" the nature and purpose of view,"business tax to add" create conditions to reduce the tax burden on enterprises,the government also guarantee "business tax to increase the implementation of the" will bring all the industry's overall tax burden.However,when the construction industry is included in the "VAT reform",what is the impact on the construction industry? In addition,it is worth exploring and studying whether the tax burden on individual enterprises in the construction industry will be reduced if the overall tax burden of the industry is reduced.This paper will take the construction enterprises of small and medium-sized construction as an example to discuss the impact of "tax reform" on the construction industry and how to deal with the countermeasures of small and medium-sized enterprises.By taking small and medium-sized construction enterprises as an example,we can get three conclusions.First,the implementation of "VAT reform" will have an impact on the operation and management of small and medium-sized construction enterprises,including the procurement system,financial management and the impact of the contract.These influences embodied in small and medium-sized construction enterprises to cope with the implementation of the "business tax" instead of an inner system of adaptation,small and medium-sized construction enterprises often through system adjustment in response to "business tax to add" after the implementation of change;To add "second," business tax after implementation,from the individual enterprises did not achieve lower taxes,here in weifang three houses group as an example,analyzes the to add "business tax" before and after the company's tax burden in a rising state,and after-tax profits are falling.Among them,we analyzed the reasons for the rise of corporate tax burden,and put forward the countermeasures.Thus it can be seen,although to add "business tax" can bring influence to small and medium-sized construction enterprises,encourage them to adjust system,however,some enterprises adjustment is still not perfect,or failed to reach the designated position,through the study of this article is able to find a complete set of construction industry,and effective method in the system,enabling them to those routes in the "change" business tax,to get good position.Third,for the construction of the business tax "change" is necessary,most of the construction enterprise through the business tax "change" to realize burden,if on the company's internal system can't adapt to the changing of the business tax "change" tax increases."Tax reform" is a double-edged sword.Whether the enterprises can use the right and the right is the key to determine whether they can survive.The general idea of small and medium-sized construction enterprises to cope with the "tax reform" is to strengthen the risk management,solve the invoice problem,improve the financial structure of the company,and make full use of the tax planning space.If companies can respond in the right way,"tax reform" can be realized by reducing the negative value of enterprises.