The Influence Of Camp Change On The Tax Burden Of Construction Industry

Our long-term implementation of business tax and VAT parallel tax policy,resulting in double taxation,the problem of the imbalance of tax burden between the industry becomes more and more serious,it is difficult to adapt to the economic development and need to be solved through tax reform.Has an important significance to the business tax VAT of double taxation,in solving business tax to improve the existing tax system,promote structural tax cuts and change the mode of economic development,promote economic restructuring and industrial upgrading,development of consumption type VAT reform and promote.Camp changed to increase the reform with the optimization of the economic structure,the use of value-added tax to resolve the contradiction between tax collection and management.In the background of the new normal economic development,to further expand the scope of VAT tax reform.The construction industry "replacing business tax with value-added tax(VAT)reform involves a wide range of range,scale and intensity of tax cuts,the actual tax is far greater than the size of the theoretical calculation,can effectively integrate residents and enterprises in the share of national income,the release of live for social enterprises,accelerate the transformation of development mode and structural adjustment of the construction industry.PressureThe A construction enterprise as the research object,the basic situation of the construction industry,replacing business tax with value-added tax(VAT)"are analyzed,the construction industry is discussed why the implementation of" replacing business tax with value-added tax(VAT)"and construction" replacing business tax with value-added tax(VAT)"process and significance analysis of" replacing business tax with value-added tax(VAT)on architecture changes in corporate tax,accounting,financial management,deductible and other aspects of the impact of difficulties and difficulties of the construction industry "replacing business tax with value-added tax(VAT)" implementation will encounter are introduced,finally analyzed the construction of "replacing business tax with value-added tax(VAT)" this trend and put forward the conception of "replacing business tax with value-added tax(VAT)system.Taking the construction enterprise A as the case enterprise,taking the concrete data of the completed A project,the actual calculation is carried out on the problem of "camp changed to increase" in the construction industry.The case calculation aims to clarify "replacing business tax with value-added tax(VAT)" to construction companies will bring about changes of the tax burden,and difficulties in construction enterprises to levy VAT faces,thus puts forward some reference opinions for the reform,and puts forward some reasonable suggestions for reform of construction enterprises,to the construction industry in the reform will come to achieve a smooth transition.