Study On The Taxation Of Construction Enterprises Under The Background Of The Reform Of Replacing Business Tax To VAT

Since the beginning of 2011,China has gradually implemented the reform of the "tax reform and increase taxation" throughout the country.In March 2016,a number of countries,including the State Administration of Taxation and the Ministry of Finance,jointly issued a document promulgating the “Circular on Pushing Business Tax Reform to VAT Pilot Projects in an All-round Way” and adding the construction industry to the “Operational Reform” in the third stage of the reform.The scope of the tax reform.The construction industry has always been levied on business tax.Its upstream and downstream related business activities include building materials industry,human resources,machinery manufacturing,housing and machinery leasing,banking,finance,real estate and other industries.Therefore,the inclusion of the construction industry in the reform phase of the “tax reform” and “tax reform” will have a profound impact on China's economic development,fiscal revenue,and taxation.However,in the actual production and operation process,the construction industry has a long construction period,a huge amount of funds,a wide range of industries involved,and complicated relationships between upstream and downstream companies,which makes the promotion of taxation reforms in building construction enterprises unsuccessful.Therefore,this article takes ZT Road and Bridge Engineering Co.,Ltd.,a representative company in the industry,as the research object,analyzes the impact of related policies on the internal accounting supervision and actual taxation of the business before and after the implementation of the reform and implementation of the tax reform of the “Camp.According to the existing problems,propose solutions.The dissertation is roughly divided into theoretical explanations and corporate special studies.The first part briefly summarizes the relevant research background of the thesis,the current international and domestic research results,the methods and contents used in the research,and the related policy development and taxation system of the camp reform.The special research section first introduced the related situation and tax payment of ZT Luqiao Co.,Ltd.,and then proceeded with the specific construction projects before and after the company's “restructuring reform and increase”,using actual business data to analyze the tax system reforms to the company's production and operation,taxation practices,and operations.Impacts such as results.Through the above part of the study,the factors that specifically affect the changes in the tax burden of the company are derived.In response to the problems found,we propose solutions that are conducive to businesses from the aspects of taxation,internal control,and consolidated taxation.From the macroscopic point of view,the study in this article is conducive to China's further exploration of deepening the reform of the "tax reform of the camp",starting with specific industries,and advancing the pace of reforms,so that tax deductions can really be implemented.From a microscopic point of view,taking ZT Luqiao Engineering Co.,Ltd.as an example,it also enables companies to understand the disadvantages of the company itself in the context of the tax reform,actively respond to changes,and provide reference for the future development of the company.