Research On The Influence Of "Change And Increase" Policy On Tax Risk Management Of Construction Industry And Countermeasures

The construction industry,as one of the four major industries that comprehensively promote the policy of replacing business tax with value-added tax,has been playing an important role in China’s economic and industrial structure.Its upstream and downstream correspond to the wholesale and retail industry and real estate industry with huge economic volume.Any change will directly or indirectly affect the daily work and life of Chinese people.The proposal of "replacing business tax with value-added tax" effectively eliminates the phenomenon of repeated taxation under the previous business tax system,reduces the overall tax burden of the construction industry,and makes the construction industry form a good cycle in the competitive economic market.However,with the reform of the tax management system in the construction industry,it is more difficult to complete the tax collection and management of the construction industry Exhibition demand,tax management risk will be improved.In this paper,using the method of data analysis and field investigation,taking the tax department as the starting point,combined with the current situation of construction industry in Ji’an City and the risk management practice of tax department after "replacing business tax with value-added tax",this paper first sorted out the policy of "replacing business tax with value-added tax" and the tax situation of construction industry in Ji’an City,and then analyzed the practical problems in tax risk management of construction industry after "replacing business tax with value-added tax" Analysis,efforts to find out the current construction industry tax risk management deficiencies and defects.The analysis of the research results shows that there are the following problems in the tax risk management of China’s construction industry: the risk management mode is not perfect,the resource allocation is not in place,the information technology is backward,and the personnel management consciousness is weak.In the current situation of the lack of long-term mechanism for the implementation of tax policies and the difficulty of cross regional management of construction industry,this paper focuses on exploring practical and efficient tax risk management methods,and puts forward countermeasures to deal with the challenges of tax risk management,starting from improving risk management system,optimizing risk management resource allocation,and strengthening tax risk information management The Department should strengthen the tax risk management of the construction industry and provide some feasible suggestions to promote the sustainable and healthy development of the construction industry.