Influence And Suggestions Of Replacing The Business Tax With VAT On Finance And Tax Management In Construction Industry

In 2012,Shanghai transport industry and part of the modern service industry took the lead in carrying out the "business tax levy VAT" pilot,in May 1,2016,the whole country opened up the "camp to increase" pilot.In October 30,2017,the State Council executive meeting adopted the State Council on the abolition of the Provisional Regulations on the "business tax of the People's Republic of China" and the revision of the Chinese people In November 19 th of the same year,the premier Li Keqiang of the State Council signed a decree 691 st of the State Council,and announced the decision and announced the date of promulgation as of the date of publication.This means that since November 19,2017,the business tax which has been implemented in China for more than 60 years has officially withdrawn from the stage of history,and the era of value-added tax has arrived.However,the retirement of business tax in the tax system can not completely affect the economic impact of over 60 years.In the construction enterprises,especially in the construction of large projects(such as road,subway and other public infrastructure),a series of complete processes,such as project cost,contract review,subcontract cost verification,construction construction,waiting period for quality assurance,and subsequent project payment,are less than 35 years.Two years' adaptation time is not enough to make a complete transition of such projects.At the same time,the development of the construction industry has been influenced by the business tax system for many years.How to adapt to the new tax system is also an urgent problem.Based on the actual construction projects of C engineering technology company,this paper analyzes the influence of the construction,accounting,the purchase of bulk materials,the purchase of machinery and equipment,and the tax burden on subcontracting projects,which are brought by the construction industry to the construction industry,from the reasonable application of the taxpayer's identity,the method of calculation,the construction of the management system,and the construction of the management system.Enterprise personnel training,pay attention to corporate tax credit rating,pay attention to invoice management and other aspects of the proposed response plan.The structure of this article consists of five parts: the first part is the introduction,which expounds the background and significance of this paper,summarizes the views and standpoints of Chinese and foreign scholars on VAT itself and the system of business transformation and increase,and briefly describes the research ideas of this paper;the second part is the theoretical analysis of the impact of business transformation and increase on the construction industry.Firstly,this paper expounds the process of business reform and increase,the similarities and differences between business tax and VAT,the characteristics of construction industry and enterprises,secondly analyzes the impact of business reform and increase on the construction industry itself and its upstream and downstream industrial chain;thirdly,the third part takes C company and its existing projects as the research object,and analyzes the impact of business reform and increase on the construction industry through case study.The fourth part,based on the above influence,puts forward the suggestions of fiscal and taxation management in the post-business transformation era.The fifth part is the conclusion,summarizing the full text.