The Empirical Study On The Tax Burden Of X Cloth Construction Industry Under The Policy Of “reform Of The Camp”

On March 5,2016,Premier Li Keqiang on behalf of the state council made report on the work of the government and put forward: on May 1,a new round of "business tax to VAT" was implemented,"business tax to VAT " expanded to construction,real estate etc four industries.At the same time,the enterprise will be allowed to deduct the new real estate input tax.Since then,the business tax has withdrawn from the stage of history,and after the "business tax to VAT" reform,it is necessary to ensure that all industry tax burdens are reduced only.The construction industry is the pillar industry of the national economy,and it is also the most employable industry.In the last two years of "business tax to VAT" implementing in construction industries,the tax burden of the construction industry is a concern.From the perspective of the whole country,X city is a four-tier city.The construction industry has the characteristics of the long upstream and downstream industry chain,high correlation degree of the industry,low profit of the industry and small numbers but more tax.Under the influence of multiple factors,the problem of the tax burden rising on general tax items is prominent.Although the implementation of a policy,it is normal for some enterprises to have a rising of tax burden in a certain period.It is particularly necessary to analyze the general reasons behind the rising of tax burden.This is the foothold and breakthrough point of this study.Based on policy analysis,the economics of fair tax burden and the tax neutral economic approach are applied to the empirical research of tax burden changes of construction industry in X city after "business tax to VAT",using the methods of comparative analysis,literature review,case analysis and the interview,on the basis of teasing out the construction tax system before and after "business tax to VAT".According to distinguish between general taxpayers and small-scale taxpayers,statistics the data of their tax returns and financial statements,meanwhile,statistics the tax burden of VAT monthly and then converting into the tax burden under the business tax system.By comparing,it is concluded that the tax burden of the general tax items for general taxpayer rise obviously.However,small-scale taxpayers have enjoyed the dividend of tax reform fully.According to selecting the most representative enterprises with tax burden rising in X city to conduct in-depth investigation and interview,analyzing the reasons for the tax burden rising on general tax items,especially analyzing the reasons that insufficiency of input tax deduction,the existences of hanging mode and the unsound financial accounting of enterprises,etc.The countermeasures and Suggestions to reduce the tax burden of construction enterprises and promote the benign development of construction enterprises are put forward from the level of policy,tax department and enterprise.This paper attempts to stick to the policy of "business tax to VAT" and the principles of VAT deduction,highlight the object of study,scope and typicality and representation of cases.It makes the results of study objective,true and reliable,and highlights the practical and realistic significance of countermeasures and Suggestions.This paper aims to provide some reference for the legislation of VAT.