Study On Tax Management Impact And Countermeasure Of Replacing The Business Tax With A VAT For Construction Company A

The sound development of the national economy is inseparable from the support of high-quality tax policies,which can not only ensure the country’s continuous momentum of development,but also enable enterprises to obtain sustained revenue growth.Since the beginning of 2012,China took the lead in carrying out the tax reform of "replacing business tax with value-added tax" in Shanghai,hoping to reduce the enterprises’ burden of paying various taxes and provide a better development environment for the improvement of enterprises’ strength.However,in the process of reform,it has exerted negative effects on many enterprises to varying degrees.Instead of helping enterprises reduce their burden,it has brought new obstacles.Therefore,establishing a scientific strategy to deal with the national tax reform policy has become the key to help enterprises achieve better development.As the research object of this paper,A Construction Engineering Company mainly involved in construction engineering and real estate development projects,etc..Because taxation scope for such companies is very broad,the operating environment and process are complex,and the profit margins of construction enterprises is pretty low,A Construction Engineering Company is sensitive to the change of financial indicators.The changes in tax policy brings great influence to A Construction Engineering Company,and even decides the company’s future development strategy.This article is based on the reality of A Construction Engineering Company’s operating and financial situation,uses the advanced tax management related theories and methods,analyzes all kinds of tax administration problems of A Construction Engineering Company after " replacing business tax with value-added tax",finds out the root cause of these problems and influence,mainly includes four aspects: management pattern does not adapt,project management method is not scientific,supplier management is not reasonable,and the fiscal and taxation management system is imperfect and so on.After finding the issues,combined the actual situation of A construction Engineering Company,the author creates a set of feasible change " replacing business tax with value-added tax " strategy,and establishes a scientific management mode,creates a standard system of project management,constructs reasonable suppliers and contract management methods,builds perfect financial management system,to help A Construction Engineering Company make better use of the national tax reform to improve its business mode and profitability,and completely get rid of the negative impact brought by the tax policy.The research results of this paper can not only effectively solve the problems caused by the implementation of the policy of "replacing business tax with value-added tax" in A Construction Engineering Company,but also provide professional suggestions and help for other industrial and commercial enterprises to solve similar problems.