Analysis Of The Impact Of Tax System Design On Construction Industry After The Business Tax Changing To The VAT

In recent years,our country's tax reform has been changed quickly,and replacing the business tax with the value-added tax is the biggest reform of the circulation tax system in our country.This reform has been going on for five years from 2011 to 2016.It resulted in the complete withdrawal of business tax from the historical stage and the success of VAT covering the whole industry.The goal of implementing tax reform is to reduce the tax reduction of enterprises,promote the reform of the supply side structure,and deepen the division of labor and the integration of industrial institutions.The construction industry studied in this paper is one of the key industries of replacing business tax with value-added tax.The vigorous development of construction industry can not only effectively promote economic development,but also play an important role in guaranteeing employment as a labor-intensive industry.It changes the cost accounting method of enterprise accounting personnel,and opens up the deduction chain with the upstream and downstream enterprises.In view of the business relationship between the construction industry and most industries in the first and third industries,the unimpeded chain can play an active role in promoting the transformation of enterprises and the development of industrial integration.However,there is a strong public opinion that the tax changes in the construction tax,financial and corporate development have been mixed in with the tax change for the " replacing the business tax with value-added tax ".so,this paper analyzes the influence of tax changes on the construction industry.The first chapter discusses the background and significance of the research in this paper,and summarizes the related researches at home and abroad,and illustrates the research methods and innovation points.The second chapter analyzes the two concepts of turnover tax,analyzes the present situation and characteristics of the construction industry,and summarizes the VAT policy on the construction industry.The third chapter analyzes the influence of tax changes on the construction industry from the theoretical perspective.The theoretical effects include positive and negative effects.In the fourth chapter,through the data analysis of the construction and T construction group of a county in Z city,the conclusion is reached.This paper demonstrates the changes of the industry and corporate taxpayers after the tax reform,including the tax burden,the deduction of input tax and the operation situation of the enterprise.The fifth chapter puts forward the countermeasures to the construction industry,in terms of adapting to the tax system.It also puts forward some Suggestions on the improvement of VAT policy.