Research On The Cost Control Of Construction Enterprises Under The Environment Of Replacing Business Tax With VAT

In 2016,the issuance of no.36 caishui(replacing business tax with value-added tax)caused a great uproar in the construction industry.For a time,a lot of construction enterprises actively learn to digest and absorb this policy in order to make the construction enterprise's tax burden reduce as the country expects.However,due to the particularity of construction enterprises,the tax burden of most construction enterprises has not been significantly reduced.the state cut the tax rate twice in 2018 and 2019,and the tax rate of construction enterprises after cuting tax was reduced to 9%.In the context of replacing the business tax with a value-added tax(VAT),it is of vital importance for construction enterprises to control their costs under the country's dividend policy.If the enterprise is still in accordance with the traditional cost control method,not update and re-plann the traditional cost control method,the enterprise's tax burden is bound to increase,the thin profit will be wiped out.In such an environment,This paper takes the S project of A company as A case to analyze the impact of replacing business tax with VAT on construction enterprises from the perspective of enterprises and projects.From the perspective of enterprise,Through analyzing the influence of change of tax burden,cash flow and the tax return,cost control measures are obtained such as sufficient input tax,strengthening the contract management and project owner,reasonable arrangement of output and input tax,strengthen the training of replacing business tax with VAT to reduce the tax risk and looking for tax planning space and strengthen the cultivation of all-around financial personnel.From the perspective of project,the paper analyzes the influence of replacing business tax with VAT on bidding stage,purchase stage,construction stage and completion stage by using the whole-process cost control method.In the bidding stage,the bidding price composition changes after replacing the business tax with VAT.Construction enterprises should reasonably prepare the bidding price and improve the quality of budgeter.In the procurement stage,the selection of suppliers changed after replacing business tax with VAT.The procurement department of construction enterprises should re-establish the material quotation comparison process,sort out the supplier list,establish the supplier information base and strengthen the contract management with suppliers.In the construction stage,the input tax of each cost should be considered,and construction enterprises should strengthen the cost consciousness of the project manager and establish the basis for selecting construction machines and tools.In the completion stage,cost analysis and cost assessment indicators have changed after replacing the business tax with VAT,the cost accounting,so construction enterprises should adjust the cost management methods.