The Stody Of The Tax Burden Of T Construction Company After The "Reform Of Replacing Business Tax For VAT"

Taxation is an important part of the government's fundraising.It not only protects the country's economic development,but also plays a role in regulating the economy.China was once under the taxation system of coexisting business tax and value-added tax,which made enterprises that have already paid VAT need to pay business tax repeatedly,which brought a heavy tax burden to many enterprises.Therefore,in 2012,China began to implement the business tax change of value-added tax in Shanghai,which broke the embarrassing situation of the coexistence of the two taxes in China.After four and a half years,the business tax was officially cancelled.This tax reform not only eliminated the problem of double taxation in China before,but also opened up the value-added tax deduction of the construction industry and brought tax dividends to taxpayers.Based on the above background,the article takes T-building company as the research object,and discusses the impact of “transformation increase” on the tax burden of T-building company from four aspects: turnover tax,urban construction tax and education surcharge,corporate income tax and overall tax burden..According to the tax burden of T Construction Company from May 2016 to December 2017,a detailed analysis was carried out in stages: First,the actual tax burden of the T-building company under the VAT system after the “VAT reform” and the “camp reform” In addition to the comparison of the tax burdens under the pre-business tax system,the second is a vertical comparison.The tax burdens of various tax types of T-building companies after 2016 are aggregated and analyzed,and the tax changes of T-building companies after the tax reform are observed.Finally,it was found that T Construction Company did not reduce the tax burden after the “reform of the camp” and the problem of insufficient VAT deductible input tax.In view of the problems that have been discovered,the following suggestions are put forward: Firstly,the deductible input tax amount is increased from the four aspects of building materials,labor costs and machinery equipment;secondly,the tax incentives for the “reform of the camp” are used reasonably,special engineering projects The simple tax calculation method should be preferred.Finally,it is recommended that T Construction Company strengthen the management of corporate invoices,thereby achieving the purpose of reducing corporate tax burden.