| Tax revenue is an important part of China’s national fiscal revenue,For a long time,business tax has been the highest tax collection rate in China with the largest area covered,But in recent years,with the continuous development of China’s economy and the continuous reform of the economic system,business tax began to be more and more unsuited to the current economic system and economic development trends。In contrast,the advantages of value-added tax(VAT)are beginning to emerge and become dominant under the new economic system.。In May 2016,Construction and real estate,finance and life services as the last batch of "camp to increase" industry officially began nationwide operation。At this point,the "Reform" to fully realize the whole country’s industry operation,which also announced the long-standing dominant position in the national economy of the business tax officially withdrew from the historical stage,this is since the 1994 tax reform,the fiscal and tax system after another major change。The construction industry has a strong interaction with its surroundings because of its large coverage,large footprint,long duration and unable to move with strong fixation;And because of the complex and diverse construction products,different from each other,different,in the management and design of construction can be very low replica,it is difficult to format management,each project encountered different priorities and difficulties are different.Compared with other industries,the problems encountered after the construction industry’s "Reform" are more complex and diverse,and have been widely questioned by many industry insiders,of which the most questioned problem is the impact of tax rate changes after the "Reform" on the tax burden of construction enterprises。When the construction industry just been brought into “camp to increase”,the rate of VAT is 11%,because of the longstanding problem of construction industry,it’s hard to get VAT invoices by construction enterprises,that’s make the tax burden of VAT was increasing instead of decreasing.Aim at this problem,the state adjusted the VAT rate of the construction industry to 10% in May2018,then adjusted the VAT rate of the construction industry to 9% in Aug.2019.This problem is effectively alleviated by two successive tax rate,In addition,since "replacing business tax with value-added tax",construction enterprises have gradually st andardized and improved their own business model and management mechanism in order to o btain special VAT invoices,and the VAT burden has gradually decreased.From the perspective of construction enterprises,this paper takes the tax burden of construction enterprises before and after "replacing business tax with value-added tax" as themain research object,and analyzes the impact of "replacing business tax with value-added tax" on construction enterprise cost,tax burden,management style and other aspects by introducing the related concepts and theories of construction industry,replacing business tax with value-added tax and tax burden.Taking SZ Construction Group Co.,Ltd.as an example,this paper calculates and analyzes the turnover tax and income tax of each period before and after "replacing business tax with value-added tax",and comprehensively and concretely calculates and analyzes the tax burden changes before and after "replacing business tax with value-added tax",so as to find out the positive and negative impacts of "replacing business tax with value-added tax" on the tax burden of construction enterprises.Finally,according to a ll the analysis results of the above chapters,the paper puts forward some suggestions on how to solve and spend the problem. |
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