Research On Tax Collection And Management Of Construction Industry After "Business Tax Replaced With Vat" Take Sanming City As An Example

Construction industry plays an important role in national economy,It accounts for a large proportion of China’s GDP production.,and its related industries are related to all aspects of life and production.The healthy development of the construction industry plays a decisive role in the healthy development of the whole economy.The rapid development of construction enterprises plays a key role in promoting the steady improvement of national tax revenue.After replace sales tax to value-added tax,The construction industry is confronted with the challenges and complications arising therefrom.Great changes have taken place in tax rates,taxation methods and fiscal and taxation management."Pull one hair and move the whole body",Acting as the Executive Department of Tax Policy——Tax department,The way of collection and management will be improved or changed accordingly."To be broad and to be subtle",If the tax authorities are indifferent to it,or do not hesitate to do so.It is not conducive to adjusting and optimizing the tax structure as a whole.In order to consolidate the tax base,Increasing Tax Revenue in Construction Industry,Achieving the Purpose of Gathering Finance for the Country and Collecting Taxes for the People,Tax authorities need to use policies effectively.Suit one’s measures to local conditions,Strengthen the Levy of construction industry,constantly improve the quality of service,in order to effectively improve tax compliance.At present,tax authorities have issued policies to help enterprises with "business-to-business" growth、Launching the Spring Festival Action of Private Taxation、Tax cut and fee reduction series of measures.Through preferential policies to help construction enterprises grow and develop,Further optimize the business environment.All the time,The tax authorities of Sanming City actively use tax policies.continue to improve the quality of management and service in the construction industry.This paper analyses the problems existing in the process of tax administration and levy in Sanming City.Through investigation and research,According to the principle of combining theory with practice,Some suggestions are put forward,Hope to provide useful reference for strengthening the collection and management of construction industry.