Research On Financial Management Of Construction Enterprises Under The "Calculation Reform"

All along,the construction industry has played a vital role in China's secondary industry.It also plays an important role in the development of the overall national economy.It also a social role in stabilizing employment,absorbing migrant workers and increasing residents' income.Therefore,whether the development of the construction industry is healthy and stable is a matter of national economy and people's livelihood.As an important national system covering all walks of life,the tax system is self-evident for its influence on the construction industry.Since the introduction of value-added tax in China in the late 1970 s,it has played an important role in various industries.With the new round of tax reform,China's tax collection and management system is constantly optimized and improved,and the business tax is subject to VAT(hereinafter referred to as “tax reform”).Under the current "new economic normal" form,large-scale fiscal and tax reforms will inevitably have a major impact on all walks of life,which has become an urgent problem that needs to be solved from the top down.As a construction industry that plays a guiding role in China's economic development,it will also be greatly affected by the “reform of the tax”.Especially in the aspect of financial management,the “input tax deduction” in value-added tax is for the construction enterprise.Undoubtedly a huge challenge.Due to the wide variety of materials required by construction companies and the limited profit margins in the fiercely competitive environment,upstream supplier companies tend to be numerous and complex,and it is easy to appear more in the early stage of the implementation of the “Calculation Reform” policy.The “policy gap” phenomenon has caused construction companies to face more difficulties in dealing with the “reform of the tax”.In addition,there are large-scale small and medium-sized construction enterprises in China's current construction industry.The internal financial management system is not perfect,and the quality of management and financial personnel is not high,which leads to some negative impacts on the part of enterprises serious.Based on this background,this article takes Company A as an example.By analyzing the difficulties faced by Company A in the financial management process of “changing reform”,it proposes several targeted optimization suggestions,hoping to help Company A and companies with similar problems can smoothly adapt to the tide of “reform and increase” and solve problems in corporate financial management,thus promoting the development of enterprises in a healthy direction.The research in this paper is mainly carried out from the following aspects:The first part is to explain the relevant theoretical basis of the “reform of the tax”in the construction industry,including the implementation and development of the“reform of the tax” in China;the introduction of the taxation system in the construction industry;and the tax transfer theory and tax fairness.The theory is elaborated in detail.The second part analyzes the influence mechanism of “competition and reform” on the financial management of the construction industry,discusses in depth the background and significance of the implementation of “tax reform” in the construction industry,and introduces in detail the tax burden on the construction industry.The impact of accounting,the impact of invoice management,business models and financial decisions.The third part is the case analysis part.Taking Company A as an example,through the brief introduction of the basic situation and financial status of Company A,according to the framework of the second part,the impact of “tax reform” on the financial management of Company A.Deep analysis with changes and extract the dilemma that Company A faces in the process of “tax reform”.The fourth part is the strategy part.For the above problems,some practical optimization strategies are proposed,including invoice management optimization strategy,financial accounting optimization strategy,financial decision optimization strategy and business management optimization strategy.