The Influence Of Business Tax Into A VAT Of Building Enterprise Tax Burden

Changing the construction industry business tax paid VAT in China as an important task of the country,its fundamental purpose is to eliminate double taxation,establish and perfect the system of tax management,promote the development of construction enterprises of good health.The Treasury secretary,Mr Lou said in the national financial work conference that in 2016 will be fully opened the "battalion to add" reform,the construction industry,real estate,finance and life services incorporated into the scope of the pilot.This means that the pilot has 4 years "business tax change paid VAT reform",in "much starker choices-and graver consequences-in" first year of fully packaged.In this paper,the M company "camp" instead of some of the problems in some studies,the purpose is to hope to be able to make the enterprise actively cope with the upcoming camp "change",can clear in advance after the "battalion to increase" the influence of the actual tax burden of enterprises and can do counter measures in advance.So this paper is divided into six parts: the first part discussed in this paper,the research background,significance and research status at home and abroad;The second part discusses the construction camp to increase the related definition and theory support,among them the key to our country law about camp to increase specific provision made a statement,including the scope of the construction of value added tax,the taxpayer cognizance,applicable tax rate,tax base,the input location time,tax deduction,tax obligations and assessable period,etc.The third part introduces the development of the construction industry in our country present situation and the business tax in some cases,and points out the camp change increases the necessity of the construction industry;The fourth part discusses the M basic situation of the construction company,and the actual tax burden of enterprises after the "battalion to increase",and find out the cause of the tax changes;Finally,in view of the M construction companies to increase "camp" tax increase after put forward some Suggestions.M construction company as one of the largest construction enterprise in China,should actively respond to.Therefore,M construction companies to add "camp" is also a start task.We it is necessary to first according to the actual situation of enterprises "camp" instead of the enterprise after the actual tax burden and tax changes are discussed.So that we can help enterprises to know ahead of time after the "battalion to increase" the actual tax burden of enterprises,the influence of tax relief for the enterprise to prepare ahead of time,and pay taxes and bills for the enterprise management with good personnel and completes the training work in advance.