Effect On Change Business Tax Into VAT On Construction Projects

Business tax change VAT is China’s "twelfth five-year" period work animportant tax reform, it is not only the main component of our countrystructural tax cuts, and promote the transformation of economic structure, thestate of sound and rapid development of an important measure. Theimplementation of the Business tax change VAT policy, will effectively reducethe problem of double taxation, to promote the enterprise internationalcompetitiveness, promote transformation and upgrading of industrialconvergence. Can effectively reduce the tax burden of the industry, promote therapid development of micro, small and medium enterprises, increase more jobs;Can effectively improve the VAT deduction chain, reduce industry internalunfair tax burden, fill a hole in its policy. However, the tax policy involves therange is wide, involving the industry also is more, will inevitably encountersome difficulties such as interests distribution, related how to overcome thedifficulties, what tax plan, implement the strategy of the steps, will be the taxreform important research content.Since January1,2012, the service court decisions first line from the seainto try to implement Business tax change VAT policy; After August during theyear, will be added to the national pilot city eight provinces (including threecities under separate state planning); And since August2013, further expandingthe scope of the pilot Business tax change VAT, and will pay the transportationindustry and part modern service industry and other industries to add Businesstax change VAT tax policy to a nationwide pilot trial. Although construction isnow temporarily not listed in the national pilot, but constructionimplementation to increase Business tax change VAT has not far from us.Construction industry is one of the important industry of national economy in our country, over the years for the development of China’s national economyplays an important role. With the development of market economy, theconstruction scale continues to expand, but due to the limited level ofdevelopment, management is relatively loose, so the implementation of theBusiness tax change VAT policy, will better promote the development ofconstruction speed, improve the management level of construction, improve theinfluence of the enterprise in the international construction industry.In this paper, the construction industry to implement Business tax changeVAT policy problems are studied, analyzed the construction implementation ofthe necessity and feasibility of Business tax change VAT policy, through theconcrete case analysis to add Business tax change VAT policy impact on theconstruction of the project, and gives the corresponding countermeasures, andaccording to the construction industry to increase Business tax change VATcamp encounter difficulties give corresponding reference suggestion, makeconstruction within the scope of a smooth transition to the value-added tax levy.This paper was divided into seven chapters to study: the first chapter in thispaper, the basic question, including Business tax change VAT instead of erabackground and the significance of implementing the reform, in the comparisonof the domestic and foreign experts to expand the scope of VAT differentdiscussion, proposed in this paper, the research methods and innovations; Thesecond chapter briefly elaborated the business tax, value-added tax relatedtheoretical concepts; The third chapter mainly introduces the developmentsituation of construction industry in our country, then lists the construction oftax collection and management present situation in our country. The fourthchapter analyzes the problems such as VAT chain is not complete, doubletaxation, points out the necessity of construction implement camp Business taxchange VAT, and the environment on the construction industry at present stagethe feasibility of implementing Business tax change VAT inductive; The fifth chapter is the focus of this article, first analyzed the policy of camp to increasethe positive significance to the construction, through the actual case afterrespectively from the aspects of tax, cost, financial indicators, analysiscalculation to add Business tax change VAT influence on the constructionproject, finally analyzes the construction Business tax change VAT policyimplementation of several difficulties. Chapter vi, respectively, from theconstruction enterprise’s own conditions and external environment, analyses theconstruction enterprises face the implementation of the Business tax changeVAT policy measures should be taken; Business tax change VAT someSuggestions for the construction industry policy to increase Business taxchange VAT the implementation of the policy in the future to make reference;The seventh chapter summarizes for this article.