Study On The Impact Of Business Reform And Increase On The Net Profit Of Construction Enterprises From The Perspective Of Tax Burden

Replace business tax with value-added tax is an important reform,tax reform in our country history was put forward in 2010,Replace business tax with value-added tax the enterprise's tax burden mitigated,eliminate double taxation,perfecting through tax chain has achieved obvious results.Construction as the business tax and value-added tax only parallel period has not been delimit scope of value-added tax levy of the second industry industry,there are sand cement and related raw materials and machinery sales and leasing industry,downstream industries related to real estate development in the industry,has caused severe double taxation issues,also limits the healthy development of construction industry,to increase the construction camp task even more urgent.On May 1,2016,to increase policy implemented in China camp,which also includes the construction industry,but due to the complexity of operating condition of the construction industry,to increase for the camp is a big challenge,corporate profits are expected changes triggered speculation.This article obtains from the VAT tax principle,analyzes theoretically the camp to add to the enterprise's operating income,operating cost,profit,etc.The influence of financial data.After excluding smaller influence on the conclusion,and then select what ZJ had construction group as the research object of this article,combining with the case after the Replace business tax with value-added tax over a period of time,the change of the operating results and the actual financial data,quantitative analysis and calculation case enterprise Replace business tax with value-added tax taxes and profits before and after the change,analysis of the causes of the differences with the theory of change,to explore their own management issues.Finally,according to analysis,calculate result and the actual situation of construction industry,put forward reasonable Suggestions to construction companies.Based on the proposed Replace business tax with value-added tax after the enterprise plan,reduce enterprise after the Replace business tax with value-added tax the impact as the ultimate goal.To the Replace business tax with value-added tax enterprise value added tax changes as the breakthrough point,after the analysis to calculate the theoretical and actual changes after the reform,to analyze and summarize the key factors influencing the enterprise tax burden.Then on the main financial indexes of enterprise and theory analysis,to summarize the various factors influencing the enterprise net profit,put forward in view of the enterprise to increase at the beginning of the old camp project transition strategy,deal with the problems of the materials which provided by the project,the hope can give construction companies in order to inspire.