Analysis On The Effect Of Replacing The Business Tax With A Value-added Tax To The Construction Enterprise's Tax Burden

To replace the business tax with a value-added tax is our country tax system into the 21 st century's second innovation;the fundamental purpose is to eliminate the value added tax and business tax coexistence of double taxation.To replace the business tax with a value-added tax theory can eliminate the phenomenon of double taxation in the construction industry,lower industry tax burden;But due to the special invoices for value-added tax in our country's practice the external environment is not standard,make it difficult to achieve in the construction industry labor special invoices for value-added tax,difficult to obtain tiles such as lime,commodity concrete average taxpayer can choose simple project special invoices for value-added tax or can only get 3% value-added tax votes,due to the actual VAT tax increase.In this paper,A construction enterprise as the research object,explores the problems of VAT amount influence on construction enterprise tax burden,aimed at resolving the replace the business tax with a value-added tax whether reduces the tax burden of construction enterprises,and under the background of To replace the business tax with a value-added tax construction enterprises how to reduce the tax burden on enterprises.In this paper,using literature analysis,related paper literatures,and the VAT tax principle of data collection,information related to the research;Using case analysis,the selection in August 2016,A company financial statements for case study,discusses To replace the business tax with a value-added tax instead of the impact of the construction enterprise tax burden and presents the corresponding countermeasures in practice;In combination with quantitative and qualitative analysis method,through collecting,sorting and analyzing A construction enterprise in the aspect of the construction of sales,the input VAT invoice,calculates the to replace the business tax with a value-added tax may be the effects on the construction enterprise tax burden,laid A solid foundation to provide the corresponding countermeasures.This article through to A construction enterprise of the VAT payable in August 2016,the replace the business tax with a value-added tax really can reduce the tax burden of enterprises,if the construction enterprises reasonable response to the tax change,reasonable planning accordingly,was able to solve the problem of shortage of VAT input tax deduction.