Study On The Impact Of Business Tax Reform To Value-added Tax On The Value-added Tax Burden Of Shanxi X Construction Enterprises

In May 2016,China began to fully implement the policy of "replacing business tax with value-added tax".For some taxable items,the original business tax has been changed into value-added tax,and the problem of double taxation encountered by enterprises in the business process has also been solved.As a highlight of the reform of my country’s fiscal and taxation system,the transition from business tax to value-added tax has promoted industrial transformation,and it also puts forward new requirements for corporate tax management.Responding to the tax reform,seizing the opportunity of tax reform,and enjoying the dividends brought by the tax reform policy is the proper meaning of the development of enterprises in this era.The construction industry is the mainstay of my country’s secondary industry,and the tax burden it pays is one of the important sources of national fiscal revenue.Many construction companies have been unable to manage the business in time after the implementation of the tax reform policy due to the drawbacks of their own operation and management.System adjustments have increased corporate tax burdens,and further aggravated the pressure on companies to survive.This article combines the views of many domestic and foreign scholars,based on Shanxi Province,a province dominated by traditional coal industry,and adopts a combination of literature analysis,investigation and research,and case analysis to evaluate an old state-owned building in Shanxi.Enterprises-Shanxi X Construction Company conducts in-depth analysis of financial data,methods and existing problems after the implementation of the "VAT reform" policy.The time span covers the six years from 2015 to 2020.It not only analyzes its tax reforms The current policy implementation measures,changes in income and profits,changes in the overall tax burden of projects and enterprises,etc.,have also been tracked and analyzed after their development has undergone major tax reforms.The article research found that Shanxi X enterprises have problems such as unscientific management methods,unsound project management methods,unreasonable supplier management,and imperfect fiscal and taxation systems when responding to the “VAT reform” policy.Tax planning plans are given in four aspects,tax burden shifting and tax incentives,in an attempt to help companies better reduce the tax burden.Reducing tax burden is an issue that needs continuous attention in the development of enterprises.This article suggests that enterprises can take corresponding measures in four aspects: internal system,industrial structure,information sharing and talent training to ensure the better implementation of tax planning plans.This paper focuses on Shanxi construction enterprises,which is a relatively new entry point.The selected enterprises are relatively typical due to their long history of development in Shanxi.The countermeasures and suggestions given in the article are of wide applicability and are not limited to the “VAT reform”.After undergoing major tax reforms,companies can improve their related systems according to the safeguards mentioned in the text,and then promote the The adaptation of the tax system reform is instructive for the future development of enterprises.