| In the 70 s of last century,China introduced the value-added tax to the tax system and was widely used.Along with our country speeding up the pace of tax system reform,and constantly improving the value-added tax function in the tax system,"business-toincrease" shoulders the burden of reducing the tax burden of enterprises and promoting the healthy development of enterprises,and the scope of implementation in the process of widespread implementation in our country is also expanding.The implementation of "camp to increase" has brought challenges to the construction enterprises as well as opportunities.As the construction industry to carry out business-to-business tax reform,for the development of the construction industry to create a good environment for development,conducive to enterprise capital optimization and resource allocation upgrade,so as to enhance the core competitiveness of enterprises.However,with the development of the scale and mode of operation of the construction enterprises,the business transformation and increase have brought great changes to the industry.In view of this,the author through the investigation and research method and literature analysis,from the specific content of the construction industry has been the construction industry financial accounting characteristics,through the "business to increase" on the construction industry accounting,financial analysis and tax impact and the author selected the case of enterprise A construction company to analyze the basic situation.And the survey data of enterprises are processed and processed,and the report data and tax burden management status of enterprises are calculated before the implementation of the "business-to-increase" policy.The data reflect the situation of tax accounting system of construction enterprises under the background of tax policy reform and China’s economic role,and implement it in an all-round way.After the "business-to-business increase",the paper compares and calculates the enterprise data according to the stipulation of tax system,analyzes and evaluates the whole process of "business-to-business increase" of A construction company,and puts forward reasonable suggestions from the aspects of accounting,financial management and enterprise tax burden of A construction enterprise,so as to provide positive effect for the follow-up tax management and tax planning of A construction company.It should also provide a reference for the tax department to further optimize the "camp to increase" policy. |
