Research On The Policy Implementation Effect Auditing Of Replacing Business Tax With Vat In The Construction Industry

The replacing business tax with VAT is another major tax reform after the tax system reform in 1994.In May 2016,the construction industry,the real estate industry,the financial industry and the living service industry were finally brought into the replacing business tax with VAT.At this point,the business tax completely withdrew from the historical stage.In the process of promoting the replacing business tax with VAT in an all-round way,there are many specific issues including policy making,actual operation,technical support and other aspects,especially the construction industry finally brought into the reform,tax changes and policy objectives in this place are not the same,which needs further discussion and investigation.At the end of 2016,Premier Li Keqiang personally instructed the audit office to investigate the phenomenon that some enterprises felt the tax burden increased rather than decrease after the replacing business tax with VAT,and he asked the audit office to carry out a tracking survey on the implementation of the reform.Based on the actual situation,this paper takes H city construction enterprises as the research object,and calculates the tax burden changes of construction enterprises before and after the reform according to the data of the general taxpayer and the typical enterprises in the construction enterprises,and analyses the reasons for the change of tax burden from the aspects of income tax,building material,artificial cost and mechanical equipment.This paper makes an analysis and evaluation on whether the policy implementation effect has reached the expectation,and puts forward reasonable audit suggestions for the follow-up policy improvement.This helps further enrich the relevant theoretical research of audit on the policy implementation effect,and can also provide more references for improving the tax policy of construction industry and optimizing the structural tax reduction.Due to the short period of reform,there are very few articles and discussions about the policy implementation effect on the “replacing business tax with VAT”.In this paper,the author makes a detailed analysis of the policy implementation effect on the reform through the practice of the first line of research and the specific declaration data.In the early stage of the construction transformation,the tax burden has not been reduced or increased.This is caused by the complexity of the construction industry and the imperfect implementation of the tax reform policy.With the continuous progress of reform and the introduction of corresponding supplementary policies,the effect of policy implementation will gradually meet expectations,and really achieve the goal of reducing corporate tax burden.