The Impact Of Business Tax Changing To VAT On The Construction Cost Of Construction Enterprises And The Countermeasures Research Of Tax Planning

Reform from Business tax to VAT is to avoid taxpayers taxpaying twice even repeatedly,to mobilize the enthusiasm of all parties,to improve the tax system,and to reduce the tax burden of enterprises.But the construction industry is different from other industries,because it's difficult to get VAT invoice.Thus,the actual deductive tax is limited,the tax burden of enterprises is increased,while construction costs accounted for a larger proportion of the total investment.It is worth to study how to make construction cost management more scientific and pay taxes more reasonable in order to reduce the tax burden.It is studied on the reason why the construction enterprises can not reduce the tax burden actually in the process of reformation,while the original intention of the reform is to reduce it.Based on these,the discussion,Lays special emphasis on place that how the six major factors affect construction funds,include labor,materials,machinery,subcontract,input tax and capital use.Then,some countermeasures on reducing the tax planning basis reference for construction enterprise,a tax point model based on the analysis of break even is established.By the and of this model,the tax point of labor,materials and management costs,which is most influential cost in the construction stage,is calculated,and an analysis from of the tax burden is summarized,where-after a single tax rate and a variety of tax rates coexist in two cases of tax burden balance formula are established.To demonstrate the rationality and feasibility of the above contents,a case project of HZ construction company is introduced and analyzed.Throw the research and case analysis a view that the tax burden on the construction which is the most influential cost in the construction stage,is balance of profit and loss,an analysis form of the tax burden is summarized,whereafter,a single tax rate and a variety of tax rates coexist in two cases of tax burden balance formula are established.To demonstrate the rationality and feasibility of the above contents,a case project of HZ construction company is introduced and analyzed.Through the research and case analysis,a view that tax burden on the construction project will increase if tax plan can not be carried out rationally is set forth.It is found that the input tax deduction,commodity procurement and other links are the key points to affect should ratal in construction cost management.Therefore,it is necessary to calculate the income tax deduction and material procurement break even point data by the suggested calculation formula,and it is feasibility to carry out tax plan by using preferential policies,in order to achieve the purpose of reducing tax burden of construction enterprise.