Impact Of Business Reform VAT On Construction Enterprises

Central Business Tax VAT was proposed in the 12 th Five Year Plan which was an advancement VAT expanding circumference, repairing the separated 19-years VAT chain, which was an important tax reform project about the implementation of structural reduction tax the significant content.This essay focuses on the introduction of implementation of macro-Business Tax VAT and the purpose as well as its meaning, besides, the construction enterprises to implement business tax and value added to tax base motives elaborate, mainly focusing on the research about construction enterprises to implement business tax after VAT tax changes income accounting, tax accounting, cost accounting and other accounting changes and the impact on business strategy analysis. On this basis, the proposed construction companies can not only immediate, long-term development perspective should be addressed the corporate tax reform as the opportunities and benefits from a strategic height for enterprise development to develop practical measures.