The Influence Of The Profit On The Construction Enterprise Because Of Replacing Business Tax With Value-added Tax

With the opening and improvement of Chinese economic,the level of people’s life could also be improved.In order to improve the development of market economy,an important reform was put forward in 2010 in the first time.This reform is just to repelace business tax with value-added tax.After six years of trial,reducing tax burden of enterprises,avoiding to tax repeatedly,increasing the deduction of input tax,all which is effective.But in terms of construction enterprises,different enterprises have different situations on the deduction of input tax.The change of corporate profits has also caused the attention of many enterprises.In this paper,based on the change of policy background,by reference to domestic and foreign scholars study’s idea,from the tax principle,i analysis the change of increase profits in terms of revenue,engineering cost,the tax burden and profit for knowing the impaction of repelacing business tax with value-added tax.Then through the YS construction enterprise management situation,I analysis quantitatively the change of YS corporate profits because of this form still from revenue,engineering cost and the tax burden.Finally,the paper put forward relevant countermeasures and draw the conclusion.Through theoretical research and case analysis,the article believes that the implementation of the reform in the construction industry is very necessary.The settlement of tax drawbacks will be conductive to the better development of the industry.Theoretically,this reform can play a certain role in tax reduction and income increasing,but in fact,different enterprises have different effection.This paper can provide the reference for small construction enterprises like YS to achieve the maximizing corporate profits,improve construction enterprises’ ability to adapt to reform,reduce the tax burden and promote the healthy development of the industry.