Study On The Problem Of Value-added Tax Deduction System In Construction Industry

For a long time,the construction industry is regarded as the pillar industry of national economy.On May 1,2016,our country to increase after construction should be brought into the full camp,buckle chain through construction field,eliminated construction from the system and the problem of double taxation.According to the Shanghai university of finance and to increase the comprehensive camp survey released report,although the construction after the camp to increase taxes to lower compared with before,but construction burden rate far below the average.Construction industry span a long time,strong liquidity,more varieties of materials,more complex,for the construction industry,whether the smooth realization of the transition to the key increase in the construction industry with the key deduction can be sufficient.This article from the construction industry to offset the entry point of entry,First sort out a comprehensive increase in the construction industry can not be deducted from the policy,the analysis of the construction industry,the amount of input tax can not be deducted.Secondly,from the construction industry can not be deducted and less than two aspects of deduction,the use of practical analysis methods to analyze the possible impact on the construction industry,a more specific analysis of the reasons for the lack of deduction and the impact.Finally,this article through the construction industry can not be deducted and the reasons for the lack of deduction and the problems arising from the enterprise and government point of view put forward countermeasures.