Study On The Influence And Countermeasures Of "VAT Reform" On The Construction Industry

The ministry of finance and the state administration of taxation on May 1,2016 officially launched the comprehensive change opened the business tax paid VAT pilot work,the pilot will construction,real estate,finance and life services include all camp "change" category,at this point,all industries to impose value added tax.Construction industry is the pillar industry of the national economy,and its operation is closely combined with other industry,construction industry "camp" to the fiscal and taxation system reform in our country,has had a profound impact on industrial structure adjustment,market economy development.Construction has its unique characteristics,industry covers wide,long construction period,large occupied funds,accounting complex,a variety of internal and external factors caused construction to increase "camp" appear some difficulties and problems,this paper takes ZT construction company as an example,the analysis of tax "camp" to the construction enterprises management,financial management,operation and management,and puts forward countermeasures.This paper combines theoretical analysis and empirical research.The theoretical part expounds the basic theory of taxation,the development course and the achievements of "the reform of the camp reform",the construction situation and the disadvantages of the construction industry in the business tax system.Empirical research this paper introduces the basic situation,ZT construction company from tax management,financial management,management of the three dimensions in this paper,the "camp" to the ZT construction company,the influence of the tax management,selection of ZT company building the business data in the first half of 2016,according to the new and old projects using different tax measure enterprise tax burden increase,the main reason is insufficient input VAT deductible tax.Corporate tax returns are more complicated and invoice management is more difficult.In terms of financial management,the accounting method changes,the enterprise operating income,the total profit decrease,the assets and liabilities structure changes.In terms of operation and management,the pricing rules of the project are changed,the calculation is more difficult,and it has a great impact on the business model of the company.Aiming at the above problems,this paper puts forward practical and feasible countermeasures from the above three dimensions.The research of this paper enriches the research contents of the construction "battalion reform",which provides the basis for the further improvement of tax reform and the structural tax reduction.At the same time,the construction enterprise's follow-up management,tax planning provides reference.