The Influence Of The Tax Reform Of Engineering Construction Project Cost Management And Countermeasures

With the increase of national economy openness, China’s construction enterprises are facing increasingly fierce competition in the market environment, under the market environment to promote more perfect construction enterprise cost management, and formed a mature system of cost management. Business tax change paid VAT is country to perfect the tax system, an important measure to avoid double taxation. In under the environment of the tax system reform, how to reduce the corporate tax burden, increase profitability, is an urgent problem in the construction enterprises. At the same time, tax reform for the construction enterprises management has played a positive role:one is promote the adjustment of enterprise management mode, by adjusting the organization structure and accounting subject, ensure consistency of tax and management subject; 2 it is to strengthen enterprise management, through strengthening production process control, to ensure the integrity of the chain of VAT deduction; 3 it is conducive to the improvement of the enterprise cost management system, strengthen the role of tax planning in the process of cost management, will reach of centre of gravity of cost management to control in advance.This thesis compared the characteristics of business tax and VAT tax, analyzes its characteristic, through analyzing the characteristics of the VAT deduction and the main two decision factors, namely value-added tax deduction vouchers and proof, probe the relationship between tax and project cost management. Second, according to the author in the enterprise cost management system, and list the important application in the cost management system and process measures, through carding, analysis will involve the VAT deduction of the determinants of two measures to find out, according to the result of expert interview, determine the change of paid VAT after the influence factors of every link of enterprise cost management system. Finally, the corresponding influencing factors in the cost management system, formulate corresponding measures, construction conditions and data analysis of engineering example is given to demonstrate the feasibility and necessity of response.Tax policy brings great impact on the cost management of construction enterprises, through the influence factors, it can be seen that influence mainly concentrated in the cost plan and cost control on the two links, namely the construction plan of the formulation and implementation is the key to control project taxes. According to conditions of VAT input tax deduction, the scheme are considered in formulating and implementing the subcontractor, the choice of supplier qualification, the scheme of form a complete set of options and time and the amount of money to pay for tax deduction vouchers, this a few aspects are key points of construction enterprise cost management after tax reform.