Analysis Of The Influence Of Tax Reform On Construction Industry

The construction industry is the only one applicable to business tax among the secondary industry in our country.Business scope includes leasing industry,manufacturing industry,processing industry,real estate industry and building materials wholesale and retail industry,covering a wide range of industries,but it is also crucial to solve the problem of employment of rural surplus labor.So reform to replace business tax to VAT for construction industry will help to improve its tax system and promote its healthy development.Based on between VAT and business tax tax on the difference,according to the actual case analysis,calculation principle and formula using the VAT,found "in the construction industry to maintain the existing business model under the premise,"replacing business tax with value-added tax(VAT)"will lead to a general increase in industry tax burden of this law,It also analyzes the reason why the tax increase is mainly given tax material input tax invoices have difficulties,construction industry value-added tax is too high,no artificial cost deduction,no deduction of existing assets of these four aspects,resulting in corporate tax increase at the same time,"replacing business tax with value-added tax(VAT)" three aspects of the construction enterprise financial accounting invoice management and bidding budget impact.This paper further proposes corresponding solutions.For small-scale taxpayers,should be the "replacing business tax with value-added tax(VAT)" as an opportunity to focus on long-term development;for the general taxpayer,first of all,strict selection of materials suppliers,to increase the amount of input tax;secondly,the implementation of "labor outsourcing" strengthening tax planning;third increase hardware investment,promote the development of the enterprise itself;fourth strengthen the quality of the staff,improve the "soft power";At last,improve its management impact.improve development system,For government departments,the first implementation of the transitional preferential policies to reduce the actual tax burden of enterprises,the stock of assets for second deduction in put tax;third to improve the level of tax collection management.