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Influence Of Tax On The Cost Of Bridge Construction In Progress

Posted on:2018-10-10Degree:MasterType:Thesis
Country:ChinaCandidate:M F TanFull Text:PDF
GTID:2322330518478538Subject:Accounting master
Abstract/Summary:PDF Full Text Request
Business tax levied on value-added tax is China's twelfth five-year plan period of a very important tax system reform,"camp change" policy that is able to improve the value-added tax deduction chain,reduce the industry within the tax burden,fill the relevant policy loopholes,But also through the current tax system and the tax rate to adjust the implementation of the price tax is completely separated,completely solve the problem of repeated taxation,the increase in the impact of the construction industry is particularly prominent."Operation by the increase" on the construction industry's most intuitive reflected in the project cost,mainly by changing the pricing rules have an impact,the construction industry in accordance with the provisions of the national tax law need to make the corresponding tax rate adjustment,in this new situation,The cost of the project cost is larger than the cost of labor,machinery,materials,etc.,these costs will be included in the process of taxation,which makes the project cost system more scientific.Through the reform in order to be able to build a fair value,reasonable,scientific and other characteristics of the pricing system,in the long run,tax burden can effectively save construction costs,and promote the healthy and rapid development of the construction industry.In this paper,the main components of the construction cost and the main factors influencing the construction cost are introduced in detail.Combined with the analysis of the main influencing factors of the "increase" policy,this paper builds a comprehensive and objective way to reflect the cost of each part of the construction project Project cost index system,combined with the "camp by" policy on the project cost of various factors to conduct a systematic analysis.Combined with the actual situation,combined with the construction of a bridge construction project in the actual situation,without considering the contract and the two stages of engineering design under the premise of the construction project in the specific construction phase of the "increase" by the project Cost change analysis,to find out the factors that can affect the project cost,and to derive the influence of these factors on the project cost change.Combined with the actual data analysis,"Camp increase" will give construction projects in the project cost to bring a certain rise,which will be the country to vigorously carry out the original intention to increase the policy contrary to the contrary.Finally,according to these factors that cause theconstruction project cost changes,combined with the basic problems in the actual operation process,based on this to put forward the corresponding response measures,in order to effectively avoid the "camp by" the new policy implementation of the buffer period to the construction The adverse effects of the project cost,for the construction projects in accordance with the expected completion of the construction to provide protection,but also for our construction industry to healthy and stable development escort.The impact of the increase in the construction cost of the construction project can directly reflect the impact of the increase in the construction industry on the construction industry,select the construction project as the research object,and the project cost to material costs,labor costs,The main innovation of this paper can make the data analysis of the article more straightforward and can also draw the final research results.
Keywords/Search Tags:replacing business tax with value-added tax, construction industry, tax reform, project cost
PDF Full Text Request
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