| Since the release of a series of tax and fee reduction policies in 2018,the release effect of the policy dividend has become the focus of the government,enterprises and the public.This large-scale tax reduction and fee reduction for all is an important manifestation of the positive fiscal policy and an effective means of adjusting the adverse economic cycle.It plays an important role in deepening the supply-side structural reform,reducing the burden on enterprises,stimulating the vitality of micro-entities and promoting economic growth.Policies prevailing worldwide,however,the current academic circles to tax related research mainly focused on the macro level,making the overall tax burden level of the country or a region,the influence of basic focused on measuring the amount of "tax cuts",on the analysis of the influence of the global economy,the overall research present a "macro","light microscopic" situation.And under the background of the current socialist market economy,enterprises of different size of the market chain and competitive position is not the same,the same policy in different regions and different scale enterprise to carry out the effect also is not the same,along with tax cuts itself also to small micro enterprises,small-scale taxpayers and general and average taxpayer has made the different setting.Therefore,it is necessary to pay attention to the effect of reducing the burden of enterprises of different sizes after the relevant policies of "tax reduction and fee reduction" are issued,and whether all qualified enterprises have the conditions and ability to truly enjoy the national policies and thereby realize the reduction of their own costs.In view of this,this article through to the camp in May 2016 construction enterprises to increase since the pilot,especially after 2018’s tax cuts combed,focuses on the tax cuts in the city of NT of the construction industry to carry out the situation,analysis of the tax cuts for the construction industry the influence of different scale enterprise production and operation cost,whether can achieve cost reduction and profit,promote the transformation of the expected results.In the specific research,this paper makes use of the data obtained from the relevant data platform to analyze the overall tax burden change of the construction industry in the whole city.It focuses on the investigation of enterprises’ VAT input composition,income tax profit change and upstream and downstream transaction fluctuation,and conducts comparative analysis and qualitative and quantitative research.Research results:(1)the series of policies of "tax reduction and fee reduction" effectively alleviated the undesirable trend of slow rise of tax and fee costs in the construction industry,which highlighted the phased achievements of systematic negative reduction in NT market;(2)in the process of policy implementation,there is a system design that is not synchronized with the decrease of the import and export tax rate,which inevitably leads to the negative impact of the passivation of the tax reduction effect,which is more obvious among the large and high-tech prefabricated construction technology enterprises in the city.In the process of actual operation,such enterprises also take the initiative to transfer the tax burden to upstream small and micro enterprises to a certain extent by taking advantage of their trading pricing power,and "indirectly" enjoy the policy benefits of tax reduction and fee reduction.On the one hand,the tax burden of the upstream small and micro enterprises has decreased due to the large number of tax policy preferences.On the other hand,the operating profit has been eroded to different degrees due to the weak position of transaction pricing.(3)from the "add" and "reduced" to make a deal with two aspects,one is the tax breaks for corporations "increase" project and the diameter,such as high and new technology enterprise of new auditing standards of the construction industry,the second is for the small micro enterprise "to reduce unnecessary losses,through product level improvement to upgrade,obtain a better negotiating position,make full use of good policies,fully enjoy taxes incentives.Through the research,the paper reveals the function mechanism of the national "tax reduction and fee reduction" policy in enterprises,and the actual effect of the "tax reduction and fee reduction" policy on the tax reduction effect of enterprises of different sizes in the construction industry,which will help to provide a decision reference for the further optimization of the current policy. |
