| Since 1984, China has implemented parallel circulation category of the value added tax and business tax, this tax mode for our country economy rapid development has made important contributions, but there is no denying the fact, two categories of taxes tax principle determines the caused to the enterprise double taxation, credit chain fracture, high rate of tax burden etc. a series of urgent problems in the implementation process, especially with the transformation of China’s industrial structure adjustment and economic development, this problem is particularly prominent, the new tax reform is imminent.In 2011, with the approval of the State Council, Ministry of Finance and the State Administration of Taxation jointly issued the business tax levy VAT pilot scheme ", referred to as" Camp changed to increase". In 2012, Shanghai as a pilot city, carried out the transportation industry and some modern service industry camp changed to increase the pilot work. At this point, the reform of the labor service tax system has kicked off. Since 2012, the camp changed to increase the scope of the pilot expanded from Shanghai to the whole country, the industry from the transportation sector and some modern services to the postal industry and telecommunications industry. Camp changed to increase the reform of this system will inevitably lead to a series of changes in the tax system.March 5,2016 Premier Li Keqiang in two sessions government report noted that from May 1st onwards, the construction industry, real estate, financial services industry will comprehensively promote the implementation of the policy should be increased. On March 23, 2016, the Ministry of finance, the State Administration of Taxation issued "on the fully open business tax VAT pilot notice (Caishui [2016] No.36) and four accessories, the long-awaited" camp to add "implementation details finally landing! The construction industry value-added tax rate for 11%, May 1,2016 to pay business tax to pay vat.The construction industry business tax occupies an important position in the whole business tax, statistics show that in 2015 the construction industry annual output value of nearly 16 trillion yuan,45 million employees. For construction companies," camp changed to increase" is not only the simple transformation of the tax system, is the enterprise restructuring opportunity. In the implementation of" camp changed to increase " theory, from the entire industry, will greatly reduce the taxpayer’s tax amount, reduce the phenomenon of double taxation. However, the specific enterprises, will face a big challenge to tax in the short term, how to actively respond to the tax reform, the construction enterprises to reduce the burden is of great significance.In addition, in the increasingly diversified tax environment today, the problem of enterprise management is becoming more and more complex. Construction enterprises due to the multi point, wide, length of the characteristics of the industry, " camp changed to increase " before facing the tax management is relatively typical. " camp changed to increase " after, the construction enterprises face the new tax policy, how to adjust the tax management methods, how to to the relevant tax laws and regulations as the basis, according to their own production and operation and tax obligations, self control and supervision is building activity of the enterprise tax is an important content.This paper intends to a construction enterprise as an example, discusses the implementation of the " camp changed to increase " tax policy after, a construction enterprise how the tax management can better implement tax policy and tax collection and management law, ensure tax timely and sufficient storage, and can encourage enterprises to consciously fulfill their obligations to pay taxes, to maintain its own economic interests. |
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