The Analysis Of The Effect On Tax Burden Of Construction In Anhui With Being Taxed VAT Instead Of Business Tax

Since August 1,2013, The VAT has been rolled out nationwide on transportation and partial modern services industries. Meanwhile construction still does not put the tax reform into practice,But with the continuous development of economic globalization and the significant change in the economic system,Construction is the general trend to change VAT.The construction industry is a pillar industry of anhui province, This tax reform is bound to have a significant impact on the development of construction industry in anhui province.Anhui province construction market is not standard, subcontract callings phenomenon is relatively common, project management level is relatively low, and has Little higher qualification enterprise, profit space is also limited,Taxes after the J'Business Tax to VAT" how to change, the government and the construction enterprise how to deal with is critical.In this paper, based on the construction industry to instead Business Tax of VAT launched a series of targeted research.Now the first provided in the field of current research at home and abroad and the related theoretical basis,from the scope of value added tax and business tax collection, tax, levy management compares the differences of these two kinds of tax,on the basis of the related overview, further analysis the advantage and feasibility of the construction VAT reform,Then use the statistics analysis the current situation of the current construction industry development and the tax structure in anhui province,Then from the perspective of sussing out cost to build the VAT payable tax amount calculation model,And combining the current situation of construction industry in anhui province and the tax structure selected the sample of the project, application model to measure the construction enterprises in anhui province after the VAT reform in the tax burden,the results are:because the price of the Input business tax under the generally high proportion of sussing out cost (> 59.46%) and average income business tax rate is higher, seven sample project's tax payable and project cost are reduced.Thus, to carry out the VAT reform, Anhui construction tax will be slightly down.Secondly, on the basis of the model is calculated, in this paper, combined with the actual situation of construction industry in anhui province, through specific data, according to research the paper from theory and actual "Business Tax to VAT" real factors that result in the change of the actual tax burden.Conclusion is that, due to the parts of artificial cost and material, which provided material and existing asset deduction difficulties caused by the actual input tax deductible ratio is low impact of anhui construction tax reform increase taxes on changing the reality of the main factors,And building enterprise tax burden and the actual input tax deductible in the negative relationship between sensitive, the critical value of 51.9%.Finally, respectively, from the perspective of government and enterprises in anhui construction "Business Tax to VAT" put forward the corresponding countermeasures and Suggestions.