To Replace The Business Tax With A Value-added Tax Impact An Alysis And Countermeasures On Construction Tax

Business tax reform to levy Value-added Tax(VAT) as a Twelfth Five-Year Plan period major tax reform policy, the economic development of the country and the macro-control has an important impact on the direction of the national economy. It involves various economic units of social production, all walks of life in all aspects. The purpose of the national implementation of the tax reform program, in the presence of repeat business tax avoidance tax drawbacks, thereby reducing the tax burden on businesses fundamentally, guide and regulate business activities, and constantly improve the tax system, to create a more reasonable and fair competitive atmosphere, thereby prompting enterprises to be more healthy and sustained development. But because the tax reform system is imperfect, the special nature of the construction industry, so that construction companies had increased the tax burden is not reduced circumstances. We discusses the background and significance of the implementation of reforms, and then analyze the scope of the policy and the main content and changes in tax rates, etc., based on estimates by the investigation and analysis of the construction after the implementation of the reform of corporate tax cases. By analyzing two conclusions: First, after the implementation of reform programs, increase the tax burden caused by construction enterprises because input tax is not enough, not too high operating margin business; second,to determine the gross profit margin of construction enterprises, and then calculate the construction business if you want to maintain the tax reform before and after comprehensive tax costs unchanged input tax rate threshold. If the cost of a comprehensive VAT rate less than the critical value, the lower the cost of the integrated project of VAT rates, tax increases will be more. After analysis by the difference between the two theories,the principle of VAT by calculating, using the formula, for example demonstrates the construction enterprises after the implementation of the reform will increase the tax burdenon this topic, and thus obtain the implementation of the tax reform and the construction industry reasons for the increase: Construction company’s existing assets can’t deduct input tax, given the high rate of tax reform, the cost structure of construction enterprises in the proportion of low deductible and part of the costs of construction companies is difficult to obtain input tax deduction.After in-depth analysis of the tax increase caused by tax reform and construction of the above reasons, the author puts forward some measures to deal with construction companies to increase the tax burden after the reform, were analyzed from five aspects: First,strengthen the hardware construction of enterprises, enhance corporate the overall competitiveness. Second, strengthen the training of the training, to create high-quality personnel team.Third, outsourcing is not a core business, increase the efficiency of enterprises. Fourth, strengthen risk management, the economic risks companies may appear to a minimum. Fifth, strengthen tax planning, reduce the tax burden.