Research On Study On The Influence And Countermeasures Of Tax Reduction And Fee Reduction On The Tax Burden Of Construction Industry

Under the development of the new normal economy,the state has been committed to reducing taxes and fees,adapting to market development,so as to better promote the development of supply-side reforms.Since the transition from business tax to value-added tax,the pilot reform of value-added tax has been gradually rolled out,and the "subtraction" in the tax system reform has been rolled out across the country,and has gradually developed into a new tax system.However,in the development in recent years,my country also has many problems: the aging of the population is gradually serious,a large number of workers are lost,and the employment rate is showing a downward trend;In this regard,the construction industry can provide a large number of jobs,contribute to the development of the country,and gradually develop industry-market relations with the construction industry as a strong force in the new market relationship,which is a major force in my country’s development.Under the role of the construction industry,it will gradually push the construction industry to a new climax.To this end,it is necessary to play the role of finance and taxation in the market to further stimulate market vitality and competitiveness.Since the change from business tax to value-added tax,the value-added tax rate has been reduced several times,and the construction industry has been included in the reduction scope,thereby reducing the tax burden of the construction industry.This paper analyzes the tax reduction policy and the development process of the construction industry’s tax burden,and studies whether the tax reduction and fee reduction policy has reduced the tax burden in the development of the entire construction industry from a macro level.Changes,whether it is in line with the tax rate adjustment under the background of tax reduction and fee reduction.After the analysis at the macro level,the relevant data in the annual reports of 12 construction enterprises was selected,and the tax elasticity coefficient was used to analyze the changes in the tax burden of these 12 enterprises under the tax reduction and fee reduction policy,so as to obtain the tax reduction.The corresponding conclusion that the fee reduction will help the construction industry to reduce the tax burden.In the analysis of the actual situation of construction enterprises,the large-scale comprehensive construction enterprise H company is selected,and the corresponding project data and annual data are used to analyze the tax burden changes brought by the reduction of the VAT rate to H construction company.In the process of tax reduction and fee reduction,the reduction of the value-added tax rate will adjust the tax burden and capital flow of enterprises,and in the future development process,it will help the government to attract corresponding tax sources and increase the government’s fiscal revenue.Therefore,on the one hand,the construction industry will adjust the factors affecting the tax burden of enterprises in the corresponding tax burden processing process,so as to adapt to the changes of the market economy;on the other hand,the government will gradually stabilize the tax risk of the construction industry in the market to reduce enterprises tax cost.