Research On Cost Control Of Construction Enterprises Under The Four-in-One Mode

On May 1,2016,the construction industry began to change the business tax to VAT,and the tax rate changed from 3% to 11%.Although the country has continuously lowered the construction industry tax rate in recent years,after April 1 this year,the construction enterprise VAT was adjusted again.It is 9%,but the span of 3% to 9% is not a small financial burden for many construction companies.After the reform of the camp,the financial management of the enterprise needs to be changed from time to time.If the cost is reduced according to the past thinking through non-invoices such as invoicing,it will affect the enterprise's credit deduction and ultimately bring the comprehensive tax burden of the enterprise.Rise.In order to help enterprises reduce tax burden,according to the original idea of national value-added tax reform,the most reasonable and convenient way is to “four-in-one” in the enterprise management process,that is,the invoice flow,capital flow,contract flow,and cargo flow are unified.The standardization and regulation of the input tax chain will eventually form a deduction chain for the whole industry,which will help reduce the overall tax burden of the whole industry.After nearly three years of development,the “four-in-one” model in the management process has gradually been widely used.Under the influence of different taxpayers after the VAT reform,the influence of different tax collection methods makes the “four-in-one” not only a standardized process,but also the planning choice of each link in the “four-in-one” is also related to the cost of the whole enterprise.Control,how to sign the contract in the process of “four-stream consistency”,different taxation methods;different tax rates provided by suppliers in goods and service flows,different leasing methods for mechanical leasing;management of risk invoices in invoice flow The impact of capital flow on corporate cash flow has a different degree of impact on the cost control of enterprises.Taking TA construction as an example,this paper starts from the reality and explores how to further rationally plan and control the financial cost of enterprises under the “four-in-one” mode.Analyze the problems encountered by enterprises in the “four-in-one” mode,the problems encountered by enterprises in cost management and the impact on enterprise costs.Through the data,the construction enterprises have not met the requirements of the country's expectation of the general reduction of the tax burden after the “four-in-one” link,respectively,starting from the various links of the “four streams” and using the VAT reform.There are a variety of tax rates coexisting.According to the choice of different taxpayer tax rates,the formula for calculating the parity balance point of the general tax calculation method and the simple tax calculation method is established.By constructing the parity balance point data model,it is summarized.The construction enterprise chooses the balance point analysis table under different tax rates to provide reference for the enterprise tax planning,so as to data various favorable planning choices and propose solutions for enterprise cost control.Finally,according to the development status of construction enterprises,other suggestions and suggestions for enterprises to cope with the current trend of “four-in-one” are proposed.Through the analysis of the factors affecting the cost of the enterprise after the "four-in-one" construction enterprise,the direction of further cost control of the enterprise is found,which plays a guiding role for the good development of the construction enterprise.