To The China Railway Construction Tax Effects And Countermeasures Research

"Replacing business tax with value-added tax(VAT)" has attracted many attentions of the society from all walks of life,as the important matter of "12th Five-Year" period of structural tax cuts.Since the pilot in January 1,2012,communications and transportation industry,post industry,telecommunication industry as well as seven industries in modern service,have replaced business tax with VAT.Construction industry,real estate industry,financial and insurance industry and life service industry are being included in the scope of replacing business tax with VAT this year,and the business tax is going to step down from the stage of history,from then on.General profit margin of the construction industry is about 3%,making construction enterprises low profit.It will bring huge profits risk to the low profit enterprises in construction,if the tax burden raise up after "Replacing business tax with value-added tax(VAT)".Facing the urgency and huge impact of the tax reform,China Railway Construction Corporation(CRCC)has made plans in advance and started the research work of the tax reform in 2012.First,they established the leading group to provide organizational support for research of the "Replacing business tax with value-added tax(VAT)".Second,they seek policy support actively,submitting policy proposals to the Ministry of Finance and the State Administration of Taxation for the relative favorable policies of enterprises in some important policy points,together with China railway group and China Communications Construction.Third,they made the first deployment of "Replacing business tax with value-added tax" simulation exercises among all the construction central enterprises,and organized conferences to help the operation personnel familiar with the policy.Forth,they strengthened the publicity of relevant policies through business training,seminars and other forms of training work.This thesis is divided into six parts: The first part is the introduction,which mainly illustrates the research background,significance and the methods.The second part to the fifth part is the specific analysis of the planning content,which Includes the main content of "Replacing business tax with value-added tax(VAT)" in construction,CRCC's quantitative analysis of tax effect on the tax reform,analyses on the problem of tax burden and its causes of CRCC that contain the changes of tax burden in simple tax method project andgeneral ax method project,as well as the influencing factors of tax burden change,introducing the tax planning ideas about organizational structure adjustment,pre-bidding cost estimates,purchase of equipment,labor subcontracting management,the prevention of contract risks and the application of tax preference based on the influencing factors of tax burden.The sixth part is the conclusion,which summarizes the main conclusions of the paper and points out the innovations and deficiencies of it.On the basis of studies and analysis,the following conclusions have been draw.First,the tax burden of VAT and business tax burden is essentially flat and slightly decreased in construction enterprises which use a simple tax method after the tax reform.Second,the tax burden of VAT is affected by engineering category,material equipment and whether the service package can be fully deductible in construction enterprises which use a general tax method after the tax reform.The tax burden has been increased based on the simulated data.Third,the contents of tax planning are related to the enterprise organization structure,the bid quotation,the purchase,the labor service subcontract and the contract management.The thesis aims to analyze the tax burden of the construction enterprises putting forward related suggestions for management and planning ideas for them after the tax reform,promoting the construction industry replacing business tax with value-added tax smoothly,and reducing the operating risk caused by the tax system reform in the construction industry.