The Influence Of "to Replace Business Tax With Value-added Tax (VAT)" On The Cost Of Construction Enterprises And Strategy

Our country introduced the value added tax in 1978,and then set up a business tax in 1984.In 1994,our country carried on the tax system reform,since then,has formed the present value added tax,the business tax these two kinds of tax systems at the same time exists the labor service and the goods tax system pattern.Individuals and units produced during the business activities of the turnover is here said the sales tax,value added tax is part of the value-added tax in their respective business activities,and business tax,value-added tax focuses on the part of the value.Simply speaking,the business tax is a tax within the price,for all the turnover tax and VAT is carried out;the service and service of cargo or value-added part of the tax,tower with a chain form,forming a relationship between output and input tax deduction.Within this,almost all of the second industry(excluding the construction industry)are included in the scope of VAT,and the scope of the business tax is the majority of the industry in the third industry.However,with the gradual development of economy,value-added tax,sales tax is also applied to different industries,it is revealed its defects and unreasonable,the economic operation distortions,increase the barriers to the optimization of the economic structure.So from 2012 onwards,our country began to step into the implementation of the camp changed to increase policy.As one of our country's important tax reform,camp changed to increase after the implementation of the various enterprises will have a profound impact on.As is known to all,the construction industry which is the pillar industry of our country has played an important role in the employment placement and economic development.After replacing business tax with value-added tax(VAT),generating all construction enterprises in the taxable transactions in accordance with all the total revenue in the proportion of 11%,value-added tax(which is the specific taxable behavior,can choose transition according to the simple calculation method of 3%),Visible,this is the impact of the construction enterprise.First of all,at the same time in the period of business tax and value-added tax of the whole construction industry two tax,double taxation phenomenon exists,and through the implementation of "replacing business tax with value-added tax(VAT)" policy,will improve the construction industry tax burden is uneven,reasonable to avoid tax evasion and other bad behavior.This reform of the tax system will completely change the drawbacks of the double taxation of the construction industry,greatly ease the tax burden on enterprises.Secondly,the construction industry is a capital intensive industry,in the construction process to use a lot of large machinery and equipment,and the management of these equipment and rental costs in the cost of the project occupies a large proportion.After the reform of the taxation system,when construction enterprises in the processing accounts,funds can be deductible in a relatively large amount of input tax of fixed assets,so do financial pressure will reduce the enterprise update equipment,enterprises can invest more funds for the purchase of specialized facilities in the development of intangible assets,enterprises can also there is more money to invest in research and development,rational and effective use of enterprise funds transfer,for enterprises to expand business scale and improve technology are very useful.Carry out the "replacing business tax with value-added tax(VAT)reform in the construction industry,the industry agreed to allow the deduction of input VAT,which can make our country's value-added tax system to further improve and make our country tax reform requires more deepening.From the beginning of 2016,China's 4 industries,including the construction industry,the full implementation of the camp changed to increase policy.This article is based on China's construction industry "replacing business tax with value-added tax(VAT)",a comprehensive analysis of enterprises affected by replacing business tax with value-added tax(VAT)"policy in different contracting mode,further analysis of the project cost,but also to help enterprises build better to implement the" replacing business tax with value-added tax(VAT)"and puts forward some suggestions.This paper expounds the construction enterprises after replacing business tax with value-added tax(VAT)"cost accounting,tax assessment and enterprise mode changes.After the reform of construction enterprises is the way the tax business tax into VAT,which determines an important question,namely in various contracting mode,how to fully offset the amount of input tax.The fourth part of the article analyzes the influence of the "camp changed to increase" on the construction project cost,and puts forward the corresponding strategy adjustment.