Research Of VAT Reformation Effect On Construction Enterprise

2016 March 18,the State Council executive meeting passed the comprehensive promotion camp changed to increase the pilot program,from May 1,2016 construction officially became "camp to add" pilot industry,which is building industry tax burden in the history of the development of the major changes and signs off has been practiced for decades of repeated tax day completely become a thing of the past.At the same time for building construction enterprises,the implementation of the new tax management measures,in a comprehensive adaptation and accurate response has a greater challenge.How to make good use of the dividend policy of the reform of the national development plan to reduce the original intention of the enterprise tax burden,is the construction enterprises in the financial and management problems in urgent need to solve the problem.After analyzing the significance and purpose of the study on construction enterprises "camp to add" problem,on the basis of analysis "camp to add" policy content and construction enterprise tax policy evolution,combined with construction s Bureau of investigation report comprehensive analysis of national implementation of the "camp to add" pilot scheme for construction enterprises in financial management and the full impact.In the fourth chapter in-depth analysis of the new tax measures in the construction industry to implement the existing problems,such as levying scope and definition of taxpayers,the tax basis of the determined and the amount of input tax deduction scope.It is because of the existence of these problems,which leads to the construction enterprises must full array pending,go all out to do policy before the introduction of individual enterprises to work and policy after the implementation of the specific response,also reiterated the significance of this study.In the fifth chapter,for building construction enterprises to deal with the "camp to add" to give specific recommendations for substantial and in order to make the reform of tax policy to achieve better effect,in the government to develop the program of refinement give some suggestions.