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Research On The Financial Influences And Countermeasures Of The VAT Instead Of Business Tax On Shanghai Construction Group

Posted on:2019-02-06Degree:MasterType:Thesis
Country:ChinaCandidate:Y WangFull Text:PDF
GTID:2382330563498064Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the development of China's tax system,the level of economic marketization and globalization is increasing,and the coexistence of the two tax circulation tax system also exposes the systemic problem of the duplication of tax.After drawing on the experience of the tax reform of the transportation industry,in May 2016,our country also carried out a big shuffling work on the four major industries to change the value added tax in an all-round way.The aim is to reduce the repetition rate of tax,and to smooth the chain of tax deductible,and the construction industry is in the central position of the second industry in our country for a long time.The impact is a question worth thinking.This article first summarizes the specific content of the reform,clarifies the definition and characteristics of the two tax theories,then analyzes the industry status of the construction industry and the specific policy provisions after the tax reform,and then calculates the impact of the reform of the camp on the construction of the construction of Shanghai.Shanghai construction work is a very complete industrial chain group company within the scope of the tax reform,which is very representative in the construction industry.This article takes the work of Shanghai as the main body of research.Through the case analysis and comparative study,it is found that the Shanghai Construction Group after tax reform has a significant impact on the financial and tax aspects.For Shanghai Construction Group in the transition period,there are many problems in dealing with the new system.In the end,this paper provides five aspects of the financial and tax risks encountered by Shanghai Construction Group,such as improving business capacity,strengthening organizational structure adjustment,rationally selecting upstream suppliers,increasing technical equipment updating and building information management.It is hoped that it will provide a modest contribution for the construction industry to pass the battalion transformation and increase the tribute,and also has some reference value for the construction industry to achieve the reform of the industry.
Keywords/Search Tags:The VAT instead of Business Tax, Shanghai Construction Group, Influence, Countermeasures
PDF Full Text Request
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