An Analysis On The Impact Of A Company's Changing Business Tax To Value-added Tax And Its Countermeasures

Formal VAT in China since 1994 until May 2016,our country's tax system has been in the business tax and value-added tax in parallel.With the development of the economy that the tax system is not only conducive to industry specialization,also can produce double taxation problem.In 2012 the official start of the business tax in our country to change of the value added tax(hereinafter referred to as the camp to increase)in the pilot reform of the tax reform in the process of transportation,railway transportation industry,radio,film and television industry and other industries change increases the scope of the pilot,successively into the camp construction in 2016 on May 1 to increase scope into the camp,at this point to complete the whole industry in our country to increase activity.Construction industry is the pillar industry of the national economy,in recent years,the construction enterprises continue to expand the overall size of the output value reached new highs,construction enterprises also absorbed a large number of surplus labor force.Construction enterprises at the same time the number increased year by year,the large difference of enterprise scale,the qualification situation,main leader for state-owned construction enterprises.Construction enterprises due to the current business tax and value-added tax parallel double taxation and the serious problem of construction business tax tax burden is unfair,is not conducive to national collection work.The camp change can effectively reduce the phenomenon of double taxation,and other industries in the camp to increase process also provides guidance for construction enterprises,the successful experience in the camp so construction practice change is very necessary and feasible.This article selects the construction of A company as the research object,A company in the construction scale,qualification,management ability and so on are typical.Through in-depth understanding of the business situation,A company and battalion to increase A company's financial data before and after tax calculation,determine the implementation after the camp to increase A company in the market development,project management,cash flow management effect and tax burden caused by increased significantly.Analysis of tax changes A company mainly because the current sharing enterprise qualification,material procurement mode,machinery and equipment management problems of management pattern and so on,easy to cause enterprise invoices inconsistent flow,cash flow,logistics,increasing the risk of taxation.Through the camp to help A company to increase transformation stage,achieve festival items,according to the specific condition of A company,in the materials and equipment,the subcontract management solutions and Suggestions are put forward.