| Value-added tax(VAT)in China,along with the two-tax system of turnover tax in 2016 and the industry of implementing business tax,has been put into the pilot project of business-to-business increase.VAT has gradually withdrawn from the development process of China’s tax system.China’s tax reform process has been further deepened,and the form and content of tax revenue have been further optimized.The purpose of "business-to-increase" is to create better conditions for the transformation and upgrading of enterprises by lightening the burden of enterprises,dredging the deduction links,optimizing the industrial layout,and on this basis,to improve the high-end service capabilities of enterprises and the scientific level of services,thus in line with the goal of deepening supply-side reform in China.The increase of business transformation in Chengdu is conducive to avoiding the problem of duplicate tax payment in the original tax structure of Chinese enterprises.As an important industry for the development of our country and an important support for the national economy,the construction industry is finally absorbed into the VAT tax system in China.Therefore,although the implementation of "business to increase" in the construction industry has lasted for nearly two years,in fact,most enterprises have not paid enough attention to and understood the basic ideas of the tax system and operation of VAT.Under the framework of business transformation and growth,many enterprises have effectively realized the transformation of tax management mode,and at the same time,they have not fully estimated the impact of the tax system after the transformation on the business operation of enterprises,but often maintain the inherent tax management mode in the past.In this situation,a series of problems existing in many enterprises are more clearly exposed.For example,enterprises violate the regulations by falsely issuing VAT invoices in an attempt to reduce the tax payment,and receive the problem traced by the tax authorities,which makes the tax burden of turnover tax increase and further increases the cost of tax payment.In terms of this issue,a detailed analysis of China’s tax system from the original so in-depth study and analysis of the "business-to-increase" tax management approach to the "business-to-increase”transformation is of great significance,for the discovery of China’s new tax system under the framework of the problems,as well as standardize the tax supervision of construction enterprises have important practical value.Especially,it is necessary to discuss many problems in the tax payment of small and medium-sized construction enterprises under the background of business to increase".Therefore,in this paper,through the process of tax system transformation in China,as well as the detailed collation of the relevant research literature in recent years,the tax-related theoretical views are elucidated.At the same time,on the basis of the existing policy texts and theoretical basis,the implementation of "business-to-increase" on small-scale construction industry issues are discussed.Firstly,the article discusses the basic situation of the construction industry before and after the operation reform,such as the industry profit,the output value of the construction industry and the situation of tax payment.Secondly,it turns the focus of the study to the discussion of a series of problems in the domestic small and medium-sized construction industry after the operation reform and increase.In the overall analysis of the national construction industry,we discussed the basic situation of the domestic construction industry in terms of output value,tax status and income situation in the five years before and after the "business-to-business increase",and found that the current reform of the "business-to-business increase"carried out by the construction industry in China under the basic theoretical framework and the existing macro-control of tax revenue.The theory of VAT and the optimization of VAT coincide with each other,and from the analysis of practice,it is found that the implementation of VAT system in China is conducive to speeding up the transformation and upgrading of enterprises,promoting the vigorous development of the construction industry and further optimization of China’s industrial structure.Secondly,the paper discusses the related problems after the implementation of the basic tax system and norms of VAT in small-scale construction enterprises.Among them,the management risks mainly include:simple taxation risk,income recognition risk,difference tax risk,invoice management risk and falsely issuing VAT invoices.At the same time,the policy applicability of small-scale construction enterprises’tax after "business change" is also discussed,such as deduction risk of inter-term contracts,pre-payment risk of cross-regional operation,deduction risk of cost input and project settlement.The risk appearing in the process is analyzed accordingly.In addition,combined with the relevant cases of small and micro construction enterprises,the impact of tax system on small and micro construction enterprises after "business to increase" is further discussed.Finally,this paper puts forward some corresponding opinions and suggestions on how to solve the tax problem after the small-scale construction industry has been changed from the aspects of changing tax management concept,strengthening tax supervision,standardization of contracts,improvement of procurement ability,invoice management,selection of suppliers and optimization of budget quotation system. |
