Analysis Of “BT To VAT” On The Construction Of The Tax Burden

Business tax paid VAT in solve the business tax double taxation、improve the current tax system、promote the structural tax cuts and transformation of the pattern of economic development Promote economic structural adjustment and industrial upgrading and so on, have a great significance. This is China’s "12th five-year" period to launch a major tax reform measures, is the development of consumer VAT reform and advance.Theoretical part, this paper expounds the booming construction industry is gradually becoming one of the pillar industries of the national economy, but at a vulgar and the low level of development of development stage, but its importance and influence is self-evident. As the only sales tax in the second industry, construction industry to absorb a large number of other industries on over taxes and without deduction, the problems existing in the sales tax is also growing. As transportation, part of the modern service industry, railway transportation, postal services, telecommunications gradually change into the business tax paid VAT pilot, "camp" instead of construction is also on the agenda, and in 2015 will be complete the expanded VAT reform around the deadline. Our country market economy development to the present, the construction industry has been expanding its overall and with low development level, and the status quo of extensive development phase, double taxation of the existence of the taxes, taxes, VAT chain interruption problems such as unfair become one of the main factors that limit the development of the construction of the necessity of "camp to add" there are serious. Implementation of the "battalion to add" policy, focusing on the existing tax system, eliminate the healthy and benign development of the industry, with various industries and regions’ camp to increase the further promotion of the pilot, the construction industry also gradually with the feasibility of "camp" instead. Of course, the absence of form a complete set of policies and measures, as well as some characteristics bring the implementation of the construction industry problems, especially the industry of tax increase deep concern, concrete block construction to increase "camp" advancing process.Case part, this paper adopts the method of case calculation, with the examples of A construction enterprise, the concrete for the construction camp to raise this question to the actual measurement. Case calculation aims to clarify "camp to increase" will give building enterprise tax burden of change, and the objective difficulties faced by construction enterprises to implement VAT, reference opinions are put forward for reform, and put forward some reasonable Suggestions for construction enterprise to reform, in an effort to reform can realize smooth transition will come.