Study On The Tax Influence Of Tunnel Engineering Bureau Limited Company After Replacing Business Tax With VAT

In line with international tax law, in order to avoid of the double taxation of enterprises, in order to tax the chain more perfect, in 2011, the state issued the pilot program of the change from Business Tax to Value-Added Tax and then state continually expend the pilot. January, 2014, rail transport and postal services started the change from Business Tax to Value-Add Tax. May 18, 2015, approved by the State Council, the change from Business Tax to Value-Added Tax expanded to the field of construction, real estate, finance and services. Strive to complete the work of Business Tax to the Value-Added Tax. At March 5, 2016, the fourth session of the Twelfth National People’s Congress, Premier Li Keqiang’s work report pointed out that in May this year, the overall implementation of the change from Business Tax to Value-Added Tax will be carry out. The work will be expanded to the whole national and the construction and the financial industry.Our country attach so much importance to this work, as a construction enterprise staff found that this change has a great influence to the enterprise, especially for the tax burden of construction enterprises. Then what are the impacts on the construction after the change from Business Tax to Value-Added Tax? What factors affect the tax burden? Why our country under so much files about the change from Business Tax to Value-Added Tax, but also has not been fully carried out? In order to comply with the state tax system reform, this paper analyzes the construction enterprise of the Tunnel Engineering Bureau Co.,Ltd., carries on the actual calculation, analyzes the concrete reasons of the tax burden, and gives out its own suggestions, in order to vigorously promote the research and response of he change from Business Tax to Value-Added Tax. This article as the opportunity of this change, dedicated study to impact of the tax burden and expected to do a little contribution of the change from Business Tax to Value-Added Tax. Have done the following work:First, from the theoretical, analyze the impact of the tax burden from the aspect of the change from Business Tax to Value-Added Tax in the Tunnel Engineering Bureau Co., Ltd. This paper in accordance with the countries expect the rate of 11%, after the change from BT to VAT, according to the actual situation of this company, from the theory of analysis and calculation, analyzes the factors that influence tax burden and the critical point of tax burden balance after the change from BT to VAT. Analyze the impact of greater than and less than the critical point on the size of the tax burden to provide theoretical basis for the enterprise after the change from BT to VAT actual measurement.Second, in order to respond to the change from BT to VAT, this paper calculated the impact of the whole tax burden, calculated the amount of sales tax payable and the value added tax payable after the change from BT to VAT and calculated the tax burden of the 30 items of the whole company more than about 10 billion. Draw a contrast and give the necessary data.Third, according to the theory and the actual situation, we can concluded that under the existing conditions, if the country does not follow the preferential measures, the tax burden will increase after the construction enterprises carry out the change from BT to VAT. The increase is in the range of 2.5% to about 3%. It also reflects the impact of tax burden after the enterprise’s overall business reform.Finally, analyze the reasons for the increase in tax burden, put forward specific measures and give suggestions. Hope to the construction enterprise of the enterprise and its peers play a little heat as soon as possible to enable enterprises to adapt too the normal development as soon as possible.China carry out the change from BT to VAT effectively solve the problem of enterprises to pay taxes. This work is bound to continue to carry out. Our country is also in order to reduce the tax burden of enterprises to achieve the purpose of tax cuts. As the construction enterprise, we need to seize the opportunity to meet the difficulties and strengthen the management level of enterprises to vigorously promote the mechanization of work. The constructions need to conform to the development of the times, using high technology, enable enterprises to remain competitive and continue healthy development after the change from BT to VAT.