Strategy Research On Cost Management Of Construction Enterprise SC Under The Background Of "Replacing The Business Tax With A Value-added Tax"

In the 12 th five-year plan,to deepen the reform of tax system,says: "expand the scope of value-added tax levy,corresponding the way business tax and other tax" is my top priority tax reform over the next five years.The construction industry is the economic development of our country mainly depends on the industry,the development of the society and the economic level rise bring a very big impact.So,as the 12 th session of the National People's Congress four conference of government work report points out,to the "change",on May 1,2016,construction also joined the " replacing the business tax with a value-added tax " pilot." Replace business tax with VAT" policy is a big step in the in order to improve China's tax structure,to the camp to increase is to ensure that all industry tax only decreases does not increase,for the smooth implementation of the construction of the pillar industries of the national has a very important role on it.But in the process of the change of the camp of actual execution,as a result of the construction enterprise material equipment procurement,mechanical equipment use,subcontracting form and so on the existence of the problem of mismanagement,makes the input tax of enterprises can not get full deduction,makes the high cost of the enterprise,greatly reduces the implementation of the "camp" instead of positive significance,has violated the state practices to increase "camp" in the first place.Stand in the Angle of the concrete enterprise,this paper by combining the actual situation of SC company,problems in cost management of SC company,and bring to camp on the cost management of change is analyzed,some management strategies are put forward.Firstly,Summarizes the research background and the value of this paper,some related literature at home and abroad are introduced and theoretical point of view,and then expounded in this paper,the research idea,content and use of research methods,gives the innovation points and deficiencies existing in the article,and briefly introduces some concepts and methods of cost cost management of construction enterprises.Secondly,the paper introduces the basic situation of SC company and the current situation of cost management,and puts forward the problems in the management of cost cost.Then,through the specific cases of SC company,this paper analyzes the influence of "change of revenue" on the cost management of SC company from the three aspects of cost,tax cost and operating cost respectively.Finally,to the effect of "tax reform" on SC company,from the cost management of material purchase,the cost management ofmachinery and equipment,the cost management of the sub-contract,and the cost management of tax burden,the equilibrium point in different cases,the corresponding countermeasures and Suggestions are given,in order to effectively resolve the adverse effect of "tax reform" on SC company's cost management,and to draw lessons from other construction enterprises.