| With the development of the national economy,China’s tax policy has also been constantly changing,from May 1,2016,battalion reform pilot work in the country in full swing,many companies are actively adapt to the new tax policy,speed up the transformation and upgrading Pace,improve market competitiveness.The policy of increasing investment is the strategic opportunity and the motive force of China’s economic development,the further growth of the total economy,the further optimization of the economic structure and the further improvement of the economic development efficiency.In this paper,we study the influence of "Replacing Business Tax with Value-added Tax" on the architectural decoration industry.Based on the study of the company’s annual data of 2015 and 2016 and the financial data of a specific home improvement project,"Camp increase" instead of building decoration industry caused by the rise in tax revenue,and did not bring tax reduction.The main reason for this phenomenon is that labor costs are difficult to get the deduction of input tax.Finally,the following suggestions are made for building decoration companies to respond to the "increase" : to strengthen the management of suppliers,in different business models,suppliers have different strategies: to strengthen equipment renewal and investment,make full use of tax policy provisions of the input tax To improve the internal management,to promote business innovation,the development of new business model,reduce the cost of labor;to enhance the ability of enterprises to tax planning,comprehensive consideration of the planning of various projects,the company has a long history of taxation,Reasonable allocation of project funds to increase profits.So that enterprises pay attention to the opportunity of tax reform,the challenges for the opportunity to improve competitiveness for enterprises to "camp by" tax reform,reduce tax risk provides a reference. |
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