Research On The Impact Of A Construction Company By "Replacing Business Tax With Value Added Tax"

Construction industry as the basic industry of the our country social economy can not be replaced,and its related industries,increase the number of jobs,in the process of social and economic development has an irreplaceable position and role.But there are some problems,especially the "two taxes co-exist",which also partly organized the development of the construction industry.In 2016,the construction industry began to implement the " value-added tax ",which will inevitably bring great challenges to the construction industry,as well as a new development opportunity.This paper analyzes the financial impact of the construction industry in the initial stage of the construction industry,and puts forward the effective countermeasures to the construction industry.At camp " value-added tax " to the financial impact of construction,this paper discusses the construction of the characteristics and current development situation,then analysis the current construction implementation of the " value-added tax " instead of the status quo,from the aspects of finance,contract management,procurement procedures,financial statements and tax aspects to elaborate.In terms of financing,this paper discusses two aspects: financial financing and finance lease.In terms of contract management,this paper analyzes and discusses the new contract from the "camp reform" and "the change of the camp".The procurement link emphasizes on the selection of suppliers,the tax issues of "a supply",and the three aspects of "qing bao".The impact of financial statements focuses on four aspects of accounting,balance sheet,profit and cash flow statement.The effect of tax burden is discussed from four aspects of invoice management,tax burden,tax collection and pre-payment.Finally,the case of A construction company is used to analyze how company A should deal with the "increase in revenue" through theoretical connection.To add " value-added tax " measures for construction,combining with the construction company,the implementation of the current situation of " value-added tax" to increase and the financial impact,at the same time for A construction company,financial analysis,and then from the standard internal management,attaches great importance to the VAT invoice,three aspects of tax planning response analysis,aims to help construction companies actively response to the " value-added tax " instead.