The Impact Of The “reform Of The Camp” On The Tax Burden Of Yangan Company And Its Countermeasures

In May 2016,the construction industry,the financial industry and the life service industry all included in the scope of value-added tax,marking the beginning of 2012,five years of business tax to change the value-added tax(hereinafter referred to as the "camp")tax reform ended,The tax will eventually replace the business tax.The reform of the tax system of the country covers a wide range of industries covering all aspects of the industry and has a great impact on the development of the national economy.The purpose is to solve the problem of double taxation and taxation.More fair and reasonable market environment.For the transformation of economic development,promote economic restructuring and industrial optimization and upgrading to lay a solid foundation.The construction industry is an important pillar industry of the country.The healthy development of the construction industry is related to the prosperity and stability of the national economy.At present,China's construction industry is still in the form of extensive development,although the overall size is large but the development level is low,long-term business tax taxation is one of the factors restricting its development.The impact of repeated taxation of business tax,construction enterprises generally low profit margins,affected by changes in the market environment,"change" tax system changes in the impact of the construction industry can be said to be impact,before some domestic scholars on the " The results of the enterprises are not optimistic.Most enterprises will show that the tax increase will increase after the "increase" by the enterprises.Therefore,the study of the influence of "increase" on construction enterprises has both theoretical and practical significance.In this paper,taking Yang An company as an example,this paper analyzes the changes of corporate tax burden after "change" by Yang An Company and finds out the reasons for the change,and then provides corresponding countermeasures for the company to solve the problem of " The This paper first discusses the background and significance of the implementation of the"change" by the state and puts forward the research ideas and methods.Secondly,it expounds the theoretical basis of the "increase" and then introduces the Yangan Company as the research case,The impact of the project tax burden analysis "Camp increase" after the tax burden of the conclusion:"Camp increase" after Yangan company tax burden will be reduced,but higher than the theoretical tax burden,the reason is actually achieved Of the deductible entry less than theoretically desirable deductible entry invoice.Then,this article from the financial management,project management and corporate management in three aspects of in-depth analysis and found that the impact of the actual tax burden is greater than the theoretical tax burden of the internal reasons are:financial staff on the "camp" policy is not familiar with,without prior tax planning work,The invoice is not timely,the project some of the materials and subcontracting can not obtain value-added tax invoices,the project manager lacks the initiative to collect invoices on the project,the company did not do a good job of internal control management,project site management and financial sector lack Effective communication mechanism,etc.,respectively,for the reasons identified from the financial management,project management and corporate management in three aspects of the corresponding measures such as:the company's financial sector and project management personnel related to "increase" related training,financial Departments to do tax planning work to strengthen the management of tax invoices,the establishment of supplier information management system and project site information construction,subcontractors to strengthen project management,scientific internal control of the company,improve the performance appraisal standards.Finally,the paper summarizes the paper.