Study On The Project Of Substituting The Value-added Tax For Business Tax In Construction Industry

In recent years, with the development of world economy globalization, as well as the significant changes in China’s economic system, the reform of the tax system looks like the coming trend.In the new situation, the existing tax system has been difficult to meet the needs of social development, which needs to strengthen the reform. Substituting the Value-added Tax for Business Tax (hereinafter referred to as "camp to add") is an important content of reform of taxation during the "12th Five-Year Plan" as well as a major reform of tax system after the transformation-oriented reform of VAT, whose essence is to enlarge the range of levying VAT.The main research object is the construction industry business tax changes to levy value-added tax, which has been widespread concerned for the industry. This paper is based on the construction of "camp to add" to carry out a series of targeted research. Firstly, it lists the related theory and research status and resolves the problem of our current tax system on construction industry. Then it shows the disadvantage that business tax is in parallel with value added tax, and puts forward the necessity of "camp to add" and its significance. Meanwhile, it shows a comprehensive introduction on the "camp to add" trial which has been carried out in our country, and combines with the limitation in the existing tax policy and business environment of construction industry, and puts forward various concerns of the construction industry "camp to add". It also analyzes specially the tax system elements of construction industry "camp to add" system in detailed. The tax system elements includes five aspects of confirming the taxpayer identity, tax payment deadline and place, VAT received, VAT paid and tax rate. Finally, putting forward the relevant policy recommendations and expecting added-value tax can be succeed in VAT pilot of the construction industry and benefit for the added-value tax gradually pushed to the country.This paper uses the methods of literature review, comparative analysis and field investigation comprehensively to get the text and data in detail. In the calculations, it collects the industry financial and statistical data by using quantitative analysis method. It is estimated quantitatively by professional method of tax burden of construction industry before and after the reform to evaluate the actual effect evaluation "camp to add" policy. And it provides strong data support for the improvement of the construction industry to implement a "camp to add" policy. Finally, this paper draws the conclusion of the reform should be imperative but appropriate which is based on a series of comprehensive analysis. The process is relatively complex, which cannot accomplish at one stroke.