The Impact Of Business Tax Changed To Value Added Tax On The Tax Burden Of Coal Mechanical And Electrical Installation Company And The Countermeasure Research

For a long time in the past,China has collected business tax and value-added tax at the same time.This tax system has appeared many shortcomings.On March 18,2016,it was decided that from May 1,2016,China would change its business tax to VAT.This regulation involves construction industry,real estate industry,financial industry and life service industry.Business tax will not be collected in the future.The policy of replacing business tax with value-added tax solves the problem of repeated taxation in the business tax system.Under the new value-added tax system,it can be levied in various links and can be deducted layer by layer,so our tax system is more scientific and reasonable.As an important industry of national economy,construction industry has an important impact on the stable development of the whole social economy.With the comprehensive implementation of the system of replacing business tax with value-added tax,the construction industry is one of the key industries in the reform,which is worthy of in-depth study and consideration.This thesis studies the impact of the change of business tax to VAT on the construction industry,taking A construction enterprise as an example.The cost data of Shuanghe coal mine is used for actual calculation.By analyzing the increase and decrease of tax burden after replacing business tax with value-added tax,it is found that although the value-added tax rate of construction industry has been lowered again and again,the tax burden of construction enterprises has not been significantly reduced under the current 9%value-added tax rate.Based on the actual construction cases and a large number of research reports of various construction units,the author analyzes the problems encountered in the process of replacing business tax with value-added tax,and gives the corresponding countermeasures.This paper also puts forward some suggestions on the current value-added tax policy through the study of the current tax system.There are 1 chart,11 tables and 97 references in this thesis.