Research On The Impacts Of Implementation Of Vat In The A Company

To expand the scope of value-added tax levy, and the corresponding scale down business tax and other tax, reform and perfect the tax system in our country. It is the important content in the 12th five-year plan in China, its fundamental purpose is to reduce the double taxation, easing the burden on enterprises, to achieve structural tax cuts, promote the upgrading of industrial structure in our country. The particularity of the construction, real estate industry, finance, life services, makes the tax reform tasks during the 12th five-year plan is not complete. The prime minister Li Keqiang pointed out, we would camp "change" extend to construction real estate industry, finance, life services, when he did the government work report, On March 5,2016, The VAT would implement for all the full coverage of the industry, the business tax will be completely quit in the historical stage, the tax system reform of the VAT instead of business tax would be accomplished in our country.The construction industry as the pillar industry of national economy in our country, it plays a very important role in the development of our country’s economy. Because of construction’s characteristics of large scale and wide range, so the tax reform will have a great impact on various aspects of construction.The tax reform in construction is to avoid double taxation, reduce the burden of enterprises, improve the construction level of profitability, The tax reform is coming, I think that the key is to actively cope with the effects of the changes to add "to bring" camp and make corresponding preparation.In this paper, we take A company as an example, using the data from the company in 2014, In ideal conditions, simulation calculation the tax burden after the change of paid VAT tax changes of A construction group company, and use dupont analysis method to analyze the impact on the construction of financial index and other aspects. The case analysis results show that the A construction group company’s tax burden is reduced, the return on equity index is increased, after the tax reform. Because of the case study was conducted in ideal conditions, so the last on the basis of the case analysis, pointed out that the construction enterprises may face to problems after the VAT instead of the business tax, and puts forward relevant solving Suggestions.