TAX Burden Study Of The VAT Reform On Construction Enterprise In A City

In our current economic society,the construction industry occupies an extremely important position and it is an important part of China’s fiscal revenue.Up to now,China’s construction industry has fully implemented the business tax to change the value-added tax for three years,but there are still some problem among the construction industry,such as construction enterprises not enough to understand the value-added tax,after changing the value-added tax,there is no timely change of concept,lack of business development the effective assessment of the situation,the increase in taxation costs,and the increase in the level of the value-added tax burden.This thesis focuses on the development of the construction industry in A city after the competition reform,adopting the combination of qualitative analysis and quantitative analysis,from the relevant theoretical basis and tax reform process,the overall development of China’s construction industry in the past five years,the value added in the construction industry.Research and analysis on taxation related taxation regulations,the negative value of the value-added tax in construction industry in A city,and the reasons for the negative level of the value-added tax.Exploring the tax burden changes of construction enterprises after the reform of the camp in A city.It is found that the tax burden of small-scale taxpayers has dropped significantly and the tax burden of general taxpayers has risen and fallen.Then select the typical sample enterprises for empirical analysis.Through the accounting of the 2018 annual the value-added tax theory tax burden and the actual tax burden of the two sample enterprises,explore the specific reasons for the sample enterprise’s tax burden level to rise and fall,and then extend the impact to the entire construction industry.Influencing factors of the the value-added tax burden level,and propose targeted and feasible solutions and recommendations for this.It is expected to help enterprises in the construction market in China to improve the internal control ability and level of enterprises,and have certain reference significance for the management,daily operation and tax planning of construction enterprises.At the same time,through in-depth study of typical cases of construction enterprises,it summarizes the matters that should be paid attention to when the state organs level conducts tax management for construction enterprises,so that the state can fully consider the characteristics and difficulties of construction enterprises and carry out targeted management.And monitoring to promote the healthy long-term development of construction companies.