Research On The Impact Of “reform Of The Camp” On The Construction Industry

"Replacing business tax with value-added tax(VAT)" as a major change in China's tax system,has great influence on the development of national economy and the adjustment of the national economy.The government and corporate tax policy is closely related to the vital interests of enterprise strategic planning,formulation and implementation to a certain extent affected by the "replacing business tax with value-added tax(VAT)tax reform,almost all enterprises are affected by it,covering a wide range,including every aspect of all industries.China" replacing business tax with value-added tax(VAT)tax reform is to solve the problems of double taxation problem in the business tax in China,so as to reduce the tax burden on Enterprises in the source,there are to guide and regulate the business activities of enterprises The role of fan,prompting enterprises to continuously improve the tax system,to create a more reasonable and fair competition environment between enterprises,improve the ability of sustainable development of enterprises.The construction industry as a pillar industry of our national economy,its business involves machinery manufacturing,leasing industry,building materials industry,the real estate industry,plays a vital role in the development of our national economy.The construction industry in all industries in the margins in a low position,it is the key position in the social reproduction,the business tax levied on the development of China's construction industry to a certain extent play a negative role.The tax reform,all aspects of the construction enterprises will have a great and far-reaching influence in May 1st.2016 years,the full implementation of the "replacing business tax with value-added tax(VAT)" to promote the construction industry to improve the tax system help the construction industry Healthy and stable development.In this paper,using the literature analysis and comparative analysis method,combined with the actual case A business,for the "Camp to increase" to explore thispolicy to the business of financially beneficial and adverse effects,and the adverse effects of the proposed countermeasures.The thesis consists of five parts: the first part,introduction,introduces the research significance and research background,the research results of this field the sort of worldwide,roughly outlined in the article,the research methods of this paper are given.In the second part,the theoretical basis of this research.The interpretation and the related concepts,different points of emphasis on value added tax and business tax.The third part is the focus of this paper,this part from three aspects of accounting,financial and tax to,Analysis of the effect of replacing business tax with value-added tax(VAT)caused by the construction industry.In the fourth part,described by the case.The relevant data acquisition A company in2015,through the comparison and research data,reveals the "replacing business tax with value-added tax(VAT)" policy changes.The fifth part,in the macro background of tax system adjustment,recommends that companies adopt tax planning,financial risk management,accounting management and other means to reap more benefits and better development opportunities in "replacing business tax with value-added tax(VAT)reform policy,for the construction industry more quickly on the rapid and healthy development of the road to lay a solid foundation.