Research On "Replacing Business Tax With VAT" Of The Construction

In the current economic structure,the business tax of double taxation seriously restricts the blossom of social progress and economy,hindering the adjusting of industrialization.The experimental unit implementation of "replacing business tax with VAT"(in the following,simplify to "R B T with VAT")makes many industries already included in the reform,revealing the result of tax reduction.And the construction as the second industry,which connects with many businesses that has not yet been incorporated into the tax reform,blocking the deduction of VAT cycle for human factor.In 2016,the branch of Housing construction issued a drawn tax rate and modulation of the project cost notice,the construction of "R B T with VAT" is drawn to a close.So industry need to get full ready for it,and make compromises with the interrelated tax authority be revised to perfect enterprise contracts and business process,with relevant professional staff and coping strategy.Considering I have worked in the YH construction enterprise,so I make the firm as the object of case research,according to analyze the "R B T with VAT" effect on YH.From the perspective of the influence of the,assets,profits,financial accounting,tax burden,invoice management has made the detailed contrast,hoping to reflect the true impact on the construction.Based on this,coming up with the suggestions how the policy sector and the firm to deal with the circumstance,enabling the firm to make full preparations for invoices,accounting aspects and so on,in order to intense the comprehension of tax reform,achieving the perfect change of "R B T with VAT",in order to lower the tax burden of the construction group This paper is classified as five sections:the first sector present the research basics and importance of this article and the reference literature;The second chapter sets forth the related theories of business tax and VAT;The third part is the article key point that describe the case study,which minutely analyzes "R B T with VAT" impact on YH;The fourth part offers a proposal for the policy sector and the enterprise itself.The final part concludes the full paper.