Study On The Effect Of Cost Based On Cost Analysis For The Cost Of Business Change After VAT Replacing Business Tax

Our country's tax policy has both business tax and value-added tax for a long-term,which has led to a problem of double taxation,industry tax burden that is difficult to adapt to economic development,which is need to be solved through the tax system reform.For this,on January 1,2012,Shanghai has took the lead in the transportation and some modern service industry "camp change" pilot.May 1,2016,the construction industry,real estate,finance and life services all the implementation of "business change",the value-added tax completely replace the sales tax.The construction industry is one of the important industries of our national economy,and has played an important role in promoting the development of China's national economy for many years.But China's construction industry has low profit margins,but also in the middle part of social reproduction,the tax reform,for all aspects of construction enterprises will have a great impact,in particular,directly related to the tax rate and the project cost.Under this background,this paper studies the influence of the change of the project cost cost on the project cost,and puts forward the corresponding countermeasures.The main research content of this paper is as follows:(1)Introducing the research background,the significance of research camp to increase cost impact.Of the VAT reform at the same time,the scholars at home and abroad are summarized and the research results of camp to and proposals,indicate the train of thought for the research of this paper.(2)Expounding the related concepts and theories of involved in this paper,the definition of business tax and value-added tax and increase instead has carried on the brief introduction,and explains the construction camp to increase the characteristics of simple,necessity and influence.At the same time also to ch ange increases the cost of the project cost composition and camp after,also gives the rules of construction cost valuation adjustment find theoretical basis for research.(3)To VAT reform after the cost increase or decrease amplitude as evaluation indexes,according to the labor,materials,machinery fee and other seven cost cost elements in camp mathematic model is established to increase after the valuation adjustment,by quantitative analysis of the camp change increases the degree of impact on the project cost.(4)Appling the sensitivity analysis of economics to analyze the cost impact model.Analysis found that in labor,materials,machinery fee than the cost of these three,the change of paid VAT after the effect of the project cost is one of the largest construction machinery use fee,the second is the cost of raw materials,the two cost impact on cost is negative correlation,namely the two charge proportion is higher,the engineering cost reduce more.Labor camp to change increase after the infl uence of the engineering cost is the youngest of three kinds of cost,but it is positively related to the influence of.And comprehensive materials in addition to the tax rate and mechanical comprehensive tax rate to the camp to increase after the project cost is the influence of the negative correlation,material after comprehensive tax rate to the camp to increase engineering cost increase or decrease amplitude of influence is bigger,so the comprehensive construction enterprise should attention material machinery in addition to the tax rate,as far as possible when choosing materials and machinery choosing high deduction rate relatively high,at the same time in the project construction process should choose as far as possible with the subcontractor cooperation can provide value-added tax invoices.(5)In hunan xx civil technology development co.LTD.The production floor(phase ii)project specific case as the breakthrough point,was analyzed by using the detailed data of project cost in construction chang es "to bring" camp in terms of impact and influence factors.(6)this paper also respectively from the Angle of the construction of the project owner and puts forward the corresponding suggestion,hoping to help related enterprises.