The Influence And Countermeasure Of The "Replacing The Business Tax With Value-added Tax" To Construction Enterprises

May 1,2016,the construction industry to replacing the business tax with value-added tax,the scope of tax reform,into the VAT system."Replacing business tax with value-added tax(VAT)" to avoid the repeated tax construction industry phenomenon,in theory,reducing the burden of enterprises;through the chain of value-added tax,the downstream enterprises of construction enterprises can get input VAT deduction;and encourage the construction enterprises to improve technology and equipment level,to enable enterprises to move production of industrial building.But since the implementation of a year,a considerable part of the construction enterprises there is an increase in the actual tax burden phenomenon,enterprises in the specific response is also facing a series of difficulties,this phenomenon with the national tax policy violates the original intention.Then,the author chooses three companies prominent main business of the construction of Listed Companies in Shanghai and Shenzhen in"Chengdi shares"、"Zhongzhuang construction"、"Huawang shares" with.On its cost structure analysis,situation of tax rate changes that the different proportion of the input tax deduction,and using the annual data to track its estimates,draw the conclusion:the rational use of tax planning for construction enterprises "replacing business tax with value-added tax(VAT)after tax rate have a huge impact.The choice of the tax planning of the construction enterprise affects the size of the input tax deduction,and then determines the tax rate of the enterprise.In view of this conclusion,the author expounds from two aspects,macro and micro,and puts forward a series of opinions and suggestions.The reconstruction of construction enterprises to do advocate the organizational framework of the "flat" transformation and business process at the macro level;at the micro level,mainly from two aspects that enterprises income tax planning analysis,the strategy in the output and input tax on.Study on the use of tax policies and regulations,the specific operation of the program of tax planning of construction enterprises,as far as possible to achieve the purpose of tax saving.Through the statement of this article,we hope to provide reference for the tax planning of the medium and small enterprises.