Study On Tax Collection And Management Of Construction Industry Under The Background Of "The Replacement Of Business Tax With Value Added Tax"

The reform program to replace the business tax with a value-added tax has been implemented comprehensively from 1 May 2016,which indicated the beginning of a new round of reform for the taxation regulatory scheme in our country,many industries were incorporated into the scope of this reform including construction industry.Although the construction industry achieved good development and the tax contribution increased during the past 3 years,the deficiencies of policies and regulatory framework for taxation of construction industry existed to some extent,taxpayer’s compliance in construction industry was not satisfactory,which resulted in many problems in the process of tax collection and administration.These problems impeded the efficiency improvement of tax collection and administration and the construction of efficient and unified administration system.Using the methods of literature analysis,theoretical analysis and case analysis,the thesis takes Tianjin municipality as an example,from the perspective of taxation department,elaborates the common problems existed in the taxation for construction industry,and then analyzes reasons behind these facts,then puts forward reasonable and practicable measures to figure out aforementioned problems and give reference to the optimize of tax administration policies.In terms of tax collection and management measures,the paper puts forward innovative suggestions to solve the problem of information asymmetry in tax revenue by using blockchain technology,and to improve tax compliance by using tax incentive and prepayment system.The thesis is divided into four chapters.The first chapter is introduction,which introduces the background,significance,methodology and innovations of this research,meanwhile,related literatures,theories and concepts are reviewed.The second chapter analyses the current situations of and problems existing in the tax collection and management for construction industry in Tianjin municipality.In the beginning of this chapter,the basic information about the industry including the output value and taxation are mentioned,and the regulatory mode of tax collection and management for construction industry and achievements accomplished by tax authority are introduced.Then,combining with practical cases,the problems found in the process of tax collection and management for local construction industry are elaborated,including the record of common collection programs,the pre-payment of cross-area enterprises,unreasonable accounting of cost and income and business handling efficiency.The third chapter analyses the causes resulting in this problems from the aspects of policy,regulatory regime and taxpayer.The last chapter puts forward recommendations and solutions to strengthen the tax collection and management for the construction industry in Tianjin municipality in accordance with problems and causes about this issue mentioned above.