The Financial Impact Of Construction Enterprises And Countermeasures Of Business Tax Reform VAT

For a long time,China has been the implementation of business tax and value-added tax parallel tax policy,which makes the enterprise repeated taxation,tax burden and other issues have been unable to be properly resolved,seriously hampered the development of China's enterprise economy.May 1,2016 China began to fully implement the business tax to change the value-added tax,the enterprise from the original tax system to release,and completely eliminate the repeated taxation and tax burden of the existence of the problem,will greatly promote China's enterprises economic development.However,the business tax to increase the value-added tax on the tax model is bound to change will inevitably have a certain impact on corporate finance.As an important part of China's real economy,the construction industry has made an extremely important contribution to the growth of China's economy,and it is an important pillar industry of national economic development.Therefore,in this environment to analyze the business tax to change the value of tax on the specific impact of construction enterprises,and to discuss what kind of business should be taken to deal with it is particularly important.The article is divided into six parts,the first part of the introduction mainly introduces the research background and significance,domestic and foreign research summary,research methods and innovation and so on.The second part is the related concept and theoretical basis.It expounds the concept,content,development stage and the three theoretical basis of "change" to lay the foundation for the following financial analysis.Then the article analyzes the status quo of the construction enterprises in the third part,and introduces the characteristics and development status of the construction enterprises and points out the differences between the construction enterprises before and after the "increase" and the construction enterprises May encounter difficulties.The fourth part is the core content of the article,select the H construction company as a case analysis object,from the enterprise accounting,financial statements,tax burden and tax management of four aspects of the "increase" on the financial impact of construction enterprises.According to the contents of the financial impact of the construction enterprises,the article puts forward relevant countermeasures and suggestions from the angle of the enterprise and the government in the fifth part,hoping to help the construction enterprises to realize the tax transformation more smoothly and safely.Finally,the sixth part is the conclusion and shortcomings of the article.