Study On The Financial Impact Of “Business Tax To VAT” On S Construction Company

The construction industry plays a leading role in China's economic development,which is the foundation of the national economy,and plays an important role in the development of social economy.China's sustained and healthy development of the economy is the key to reform,the current tax reform is the focus of the “business tax to VAT ”.The construction industry business tax to VAT is the core of the tax system reform in our country,which can effectively avoid double taxation and tax evasion phenomenon,to provide a guarantee for the healthy development of the construction industry in our country.The implementation of the policy of "business tax to VAT" has a certain financial impact on the construction enterprises in our country,mainly in the construction company's tax planning.Due to " business tax to VAT " is faced with a complex problem,further reform also encountered some difficulties.This paper is a comprehensive at present in our country economic policy background to explore,to S construction company as an example,using case analysis and data contrast calculation method of the existing tax planning status and the financial statements by the tax effect of larger subjects of comparison of data measured before and after the reform of the specific,so as to find out the s construction company in the important and difficult point in the "business tax to VAT" and puts forward a series of measures of how to effectively deal with the tax reform.Comprehensive analysis of the case company's financial estimates obtained after Enlightenment: the S construction company in response to the business tax VAT tax reform,firstly,there should be a corresponding emergency treatment plan,carry out the training and learning for the VAT knowledge actively organize the new tax policies and other activities,and planning training professional tax practitioners;secondly to complete the contract,clear payment procedures,earnestly budget,for supporting the management of reform policy;finally should choose the place of tax payment and tax reasonable method,the S construction company construction industry tax stable and smoothly,reduce the negative impact of tax reform in the process of.