Taxes Risk Control For Construction Enterprises' Under The Background Of “Replace The Business Tax With A Value-added Tax”

With the deepening the system reform of Financial& Tax,Construction Industry like an arrow on the bowstring,time window is approaching.That “Replace the Business Tax with a Value-added Tax” likes Butterfly Effects,it not only will affect directly the main financial index enterprises' income,profit,cash flow,the actual tax burden,and so on,but also will affect enterprises' business mode,origination structure,managing mode,operating mechanism,system of control,which will bring a big challenges to the enterprises.That researching “Replace the Business Tax with a Value-added Tax” policy,adapting to “Replace the Business Tax with a Value-added Tax”,Preparing for “Replace the Business Tax with a Value-added Tax” in all around are the reality issues which the construction enterprises that have to face to.The construction enterprises should face the challenges,adapt actively in order that tax system reform could smoothly transit.Facing the urgency and huge impact of carrying out the “Replace the Business Tax with a Value-added Tax”,construction enterprises should scheme in advance,set pace with the national reform of “Replace the Business Tax with a Value-added Tax” and ensure the updating the policies,intensify propaganda of “Replace the Business Tax with a Value-added Tax” internally.This thesis will start from the point of view of construction enterprises;combine with the construction enterprises' existing form and current national measures& file for “Replace the Business Tax with a Value-added Tax”;analyze the cost of construction enterprise income.Then,coming to the conclusion that construction enterprises' tax burden is getting heavy.This thesis will take the cost of construction enterprises as the starting point,through analyzing their the input tax deductible amount in main cost,and combine the possible reasons to add construction enterprises tax burden which is after the “Replace the Business Tax with a Value-added Tax” in management to prove the construction enterprises' tax burden is getting heavy.In the last part of the thesis,absorbing the my work experience of “Replace the Business Tax with a Value-added Tax”,and integrating my work practice,I will advise some measures of controlling VAT burden getting heavy in terms of bidding management,material purchasing,labor subcontracting,qualification sharing in order to make these measures could help construction enterprises to have operation practice and used by the enterprises and related business personnel.Let these people grasp the policies and impacts of “Replace the Business Tax with a Value-added Tax”,prepare relevant work,and try to minimize the negative influence of the tax reform.