Research On The Project Tax Cost Management Of Construction Enterprises On Replacing Business Tax With Value-added Tax

On May 1,2016,China fully implemented the reform of replacing business tax with value-added tax.The implementation of the new policy of "replacing business tax with value-added tax" undoubtedly brings new challenges and opportunities to the construction industry,one of the remaining industries not included in the original "replacing business tax with value-added tax".The ultimate purpose of this tax reform is to ensure that the tax burden of all walks of life is reduced but not increased,so that all walks of life enjoy the dividend of reform.For construction,in theory,"camp to increase comprehensive after landing,the deductible VAT chain in construction industry chain,to eliminate double taxation institutional factors," camp to add "policy should be greatly saving tax cost of construction enterprises,promoting the healthy development of construction enterprises of the construction industry have a profound impact.In fact,whether the implementation of the new policy really reaches the theoretical effect has caused a wide discussion in the society.Some people believe that "replacing business tax with value-added tax" will increase the tax burden of construction enterprises and increase the burden of construction enterprises.Therefore,the author believes that it is necessary to start from the actual situation,through a series of analysis and research,test whether the actual results are consistent with the theory.First,the author will summarize the characteristics,advantages and disadvantages of business tax and value-added tax,and explain the theoretical basis of this paper and relevant literature review.Second,summarize the development of China's construction industry,introduce the research object of company A and introduce its general situation,and observe the change trend of its project tax burden cost through relevant calculation based on the business situation and tax declaration data from 2014 to 2018.Thirdly,based on the actual situation of company A,this paper analyzes the reasons for the change of its project tax burden cost.Finally,the author draws the research conclusion and puts forward specific and feasible Suggestions on how to effectively reduce the fluctuation of project tax burden and manage the cost of project tax burden after replacing the business tax with A value-added tax.By paying attention to the changes in project tax burden cost caused by "replacing the business tax with a value-added tax",I hope to make feasible Suggestions for further improving the scientificalness of "replacing the business tax with a value-added tax" while expanding the theoretical research results of "replacing the business tax with a value-added tax".