Study On The Impact Of "Replacing Business Tax With Value-Added Tax" On The Tax Payment Cost Of XX Construction Company

The purpose of replacing the business tax with a value-added tax is to avoid "double"or even "multiple" taxation of taxpayers,motivate enterprises,improve the tax system,and reduce tax burden for enterprises.But the construction industry is different from other industries,input tax deduction voucher is difficult to obtain,can cause the actual tax deductible is limited,resulting in the increase of corporate tax burden.However,the construction cost accounts for a large proportion of the total project investment.Therefore,how to scientifically manage the con struction cost and tax planning of the enterprise,and realize the reduction of the burden on the enterprise,is a subject worthy of consideration and research.From the perspective of construction enterprises,this paper analyzes the reasons why the tax burden of construction enterprises does not decrease during the process of "reform of the camp".Through the calculation of the financial data of XX Construction Company,the tax change is analyzed,and the VAT rate and the profit balance point of the tax balance point are calculated.The input tax amount is 11%(10%,9%).The actual VAT rate is compared with the actual deductible input tax,which provides a reference for corporate tax planning.At the same time,combined with the example data of XX construction company A and B projects for calculation and analysis,focusing on the factors constituting construction cost,focusing on the impact of engineering subcontracting,labor,materials,machinery,capital use and other major factors on taxation costs,this paper It also analyzes the problem that the taxation cost management system of XX Construction Company is not perfect and the tax compliance cost increases.Through the combination of case and theory,this paper clarifies that "if the taxation cost management is imperfect and the tax planning is unreasonable,the tax cost of the construction enterprise will not fall and rise after the reform of the camp." Explore ways to reduce the tax burden of enterprises by broadening the channels for obtaining input tax invoices and improving the taxation cost management system;borrowing preferential policies and tax planning measures to reduce the tax burden of construction companies.The research in this paper can enrich the theoretical system of enterprise taxation cost management,improve the method of taxation cost management,and reduce the tax risk of enterprises.