| As one of the pillar industries in China,the construction industry has a high proportion of intermediate input,low profit rate of output value and heavy tax burden.How does the tax burden of China’s construction industry change under the large-scale tax reduction and fee reduction,whether the reduction of taxes and fees has reduced the tax burden of the construction industry is a matter of concern to the government and enterprises,and during the implementation of the reduction of taxes and fees by local construction enterprises,whether it has the effect of reducing taxes and fees in China’s construction industry and how it affects the local construction enterprises is the focus of this paper.At present,most of the research on the tax burden of the construction industry in China is focused on the tax reduction effect of the construction industry before and after the “business tax reform”,but there is little research on the tax burden change of the construction industry after the reduction of the VAT rate,in addition,the existing research is basically aimed at the effect of tax reduction and fee reduction in a certain province or the tax reduction and fee reduction in a construction enterprise or listed company,there is no research on the effect of reducing taxes and fees on the construction industry in a certain region,such as Xinxiang.In order to study the impact of tax reduction and fee reduction on Xinxiang construction industry under the new tax business environment,this paper analyzes the effect of tax reduction and fee reduction on Xinxiang construction industry based on the tax data of Xinxiang construction industry.Based on the theory of reducing taxes and fees,this paper analyzes the situation of reducing taxes and fees in the construction industry in Xinxiang from the aspects of reducing taxes and fees,and from the investment,Labor supply and demand,the management of construction enterprises,financial income,economic five aspects of the construction industry in Xinxiang to study the effect of tax reduction and fee reduction.It is found that under the background of reducing taxes and fees,the actual tax burden of Xinxiang’s construction industry has substantially decreased compared with the past,which has resulted in a certain effect of reducing taxes and fees,but the degree of reducing taxes and fees is lower compared with that of the national construction industry Xinxiang’s construction costs,although down,but the rate of fee reduction is not as significant as developed regions,there is still room for decline;This paper compares the trend of tax reduction and fee reduction in Xinxiang construction industry with the trend chart of Xinxiang investment,labor demand,fiscal revenue and economic growth,and finds that tax reduction and fee reduction can promote investment in Xinxiang construction industry,it will help increase the supply and demand of labor force,promote enterprises to strengthen management,optimize the industrial structure of construction enterprises,and promote the financial revenue and economic growth of Xinxiang,I hope it can provide some reference for tax collection and management of Construction Enterprises in Xinxiang and other cities. |