Research On The Influence Of "Replace Business Tax With Value-Added Tax" On Finance And Taxation Of Construction And Installation Industry And Its Countermeasures

With the continuous development and improvement of the socialist market economy and the continuous optimization of the industrial structure,the tertiary industry generally showed an upward trend.At this stage,China is in a critical period of accelerating the transformation of economic development,and taxation plays an important role as an important part of economic development.In China's current tax system,the value-added tax and business tax as the two most important turnover tax,the parallel between the two to the practice of tax collection and management has brought some difficulties,especially in most of our industry is excluded from the value-added Tax outside the scope of taxation,the tax structure between the two tax lines gradually show its inherent defects and irrationality,the economic development of the adverse effects.In this context,China since 2012 began the "replace business tax with value-added tax" tax reform,with the deepening of the reform,the pilot gradually extended to the construction industry.Construction and installation industry is an important branch of the construction industry,since May 1,2016,the nationwide comprehensive push of the business tax to change the value of tax background,construction and installation industry in the tax rate,accounting,tax returns and other aspects To bring new challenges and opportunities.On the one hand,the "replace business tax with value-added tax" reform is conducive to enterprises to eliminate the problem of repeated taxation,thereby reducing corporate tax,promote long-term development of enterprises,and thus promote the country's industrial restructuring,promote economic development mode change.However,on the other hand,as the construction industry has been a collection of business tax,value-added tax for them,is a new field.Moreover,the business tax compared to the value-added tax,the calculation of tax and tax returns and other accounting treatment is relatively simple,so the "replace business tax with value-added tax" is bound to bring them a certain impact.So,if you want to "replace business tax with value-added tax" can be a smooth advance,companies need to do a good job of theoretical preparation and practical experience,to ensure that the legitimate and legitimate interests of the enterprise.In this paper,the construction and installation industry as an example,using literature research,case analysis,field investigation method,through the basic research on the construction and installation industry in terms of Taxation,such as taxes,summary of financial management,internal management and other problems encountered in the tax reform in the construction industry,refine and improve security measures the proposed tax reform.In order to reflect the problem more accurately and accurately,this article uses A company as the object of discussion and research,through the company in 2016 to bear the 10 actual projects based on the "replace business tax with value-added tax" after the A company to calculate the amount of tax payable to calculate,And then analyze its impact on the aspects of financial treatment and corporate income tax calculation,so as to find its way to properly and rationally maintain its own development in the important tax reform of "replace business tax with value-added tax".First of all,according to the "replace business tax with value-added tax" in the context of this important tax reform,the relevant research and verification at home and abroad,through the summary of China's construction and installation industry development process and in the "replace business tax with value-added tax" process of development status,respectively,from the tax burden,financial management And the internal management of the three aspects of the problem analysis.Secondly,according to the specific example A company in the tax treatment changes,analysis of "replace business tax with value-added tax" in the tax declaration and tax burden on the construction and installation industry.Finally,from the perspective of government and taxpayers,the proposed security industry to improve the financial and tax reform measures and recommendations.