A Study On The Financial And Tax Management Strategy Of S Construction Enterprises After "Business Operation Changed To Increase"

The value-added tax(Vat)has been practiced in China for more than 40 years.It was first tried out in 1979,followed by three reforms in 1984,1993 and 2012,the large-scale,high-risk and long-lasting characteristics of the construction industry make it inevitable that the tax reform will bring great influence and many problems to the construction industry.The construction market belongs to a market with low entry threshold,relatively weak profit and fierce competition.The construction market belongs to a market with low entry threshold,relatively weak profit and fierce competition.The only choice for construction enterprises to pursue sustainable development is to reduce costs,and the transformation of tax system from"business operation to increase" is closely related to cost management,it is very important to study the influence of "changing management to increase revenue" on s construction enterprise’s finance and tax management.Based on the Comparative Study of the two tax systems of business tax and value-added tax,on the basis of relevant theories and literature studies,firstly,the paper systematically analyzes the present situation and problems of the fiscal and tax management of s construction enterprises after "business-to-business increase";secondly,based on s construction enterprise,this paper analyzes the influence of "business changing to increase"on its accounting,financial statement,financial index,invoice management,tax burden,etc.,from the angle of government and enterprise,this paper puts forward the corresponding measures of government departments and the corresponding strategies of construction enterprises.The conclusion of this paper can be used for reference by s construction enterprises and other construction enterprises to improve their cost and market competitiveness through perfect tax management.