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Research On The Influence And Countermeasures Of VAT Pilot Reform On Construction Enterprises

Posted on:2015-07-22Degree:MasterType:Thesis
Country:ChinaCandidate:J H ShenFull Text:PDF
GTID:2309330431477107Subject:Business Administration
Abstract/Summary:PDF Full Text Request
Our country has been a parallel circulation tax, business tax and value-added tax inthe double taxation of the enterprise. However, enterprise tax burden is on the high side.And taxes unequal problems between industry needs to be solved through further taxreform. Our country take the lead in the VAT pilot reform in Shanghai since2012. Thetransportation industry and part of modern service industry should be brought into thescope of the pilot. To increase with the deepening of the reform,"camp" has beengradually throughout the country. In addition, there are more and more pilot industrybrought into the scope. VAT pilot reform comprehensive promotion, eventually replacingthe business tax, VAT will be the main way of the circulation tax reform in China.Construction industry as a pillar industry of our country, it is imperative toimplement "camp" instead. Based on x construction group company as the researchobject, combined with the characteristics of construction enterprises, this paper expoundsthe necessity of construction change paid VAT, analysising "camp" to the constructionenterprises changes in tax, accounting, financial management, interior norm management,tax returns, the influence of the impact on the reform of building enterprise dealing withcountermeasures and suggestions. So that it can according to oneself circumstance tomake construction enterprises to strengthen management, to adapt to the change of paidVAT as soon as possible after the impact of both. What’s more, it is not only helpenterprises improve their own development mechanism and promote the sustainabledevelopment of construction industry, but also helps to promote the smooth progress ofreform.
Keywords/Search Tags:VAT pilot reform, construction enterprises, influence on taxes
PDF Full Text Request
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