Research On Tax Risk Management Of Construction Industry In The Age Of Post-business Tax To VAT Era

"Business tax to VAT" is the abbreviation of "replace business tax with value-added tax".Over the past five years since 2012,the "Business tax to VAT" has achieved remarkable results,pushing China's tax reform into a new era."Business tax to VAT" is not only a simple tax system transformation,but also conducive to eliminating the phenomenon of repeated taxation,so effectively reducing the burden of enterprises.It promotes industrial transformation,service industry development and business model innovation,and has an effect of pulling one hair and moving the whole body,and it is an important part of promoting economic restructuring and industrial transformation.In May 2016,the construction industry entered the tax system reform of "Business tax to VAT" in an all-round way.With the change of tax system,the ways of prepaid tax and tax management of enterprises in construction industry have changed accordingly.At present,there are risks in the management of VAT input deduction,invoices,declaration and prepayment in tax collection and administration of tax authorities.For this reason,this paper studies the tax risk management of "Business tax to VAT" in construction industry.Firstly,the characteristics and difficulties of tax collection and management in construction industry is analyzed.After the increase of business operation,there are some problems in the management of construction service industry,such as the lack of information sharing platform,the difficulty for tax authorities to work together,the loopholes in the management of external management certificates,the difficulty in tax administration,the confusion of Taxation and payment order,and the insufficiency of tax management means.Then,combined with the risks existing in the process of tax collection and management,such as declaration,advance payment and input ticket deduction,the risk points of tax evasion in the current construction services are identified.This paper deeply analyses the causes of the risks and gives corresponding countermeasures and suggestions from the perspective of taxpayers and tax authorities.Based on the discussion of this article,combining with the work practice and related enlightenment of taxation bureau,the following six suggestions are put forward:first,strengthen the informatization project management and building a database of tax sources in the construction industry.Secondly,we should promote the innovation of levy and management means and implement risk management.Thirdly,we should strengthen cooperation among various departments and control tax sources in various ways.Fourthly,strengthen the sense of responsibility of tax officials and improve the ability of tax collection and management.Fifth,strengthen tax law publicity and tax inspection to improve taxpayers' compliance.Sixth,improve laws and regulations to ensure that there are laws to follow.