Research On Influence About Tax Burden Of Replacing Business Tax For VAT On Z Construction Enterprise

All along,China is a tactic of concurrent collection of business tax and value-added tax.Due to the double taxation problem of business tax and the incompleteness of the chain of value-added tax deduction,it imposes an unnecessary burden on the tax burden of enterprises,which is detrimental to enterprises.Long-term development.For those industries subject to VAT,VAT input tax credits can be deducted.However,for industries that originally imposed business tax,business taxation cannot be deducted from the input,and it is liable to generate double taxation problems in each circulation.Obviously,Not enough to reflect the horizontal equity of taxation.In order to demonstrate fair taxation and adapt to the needs of economic development,tax reforms are urgently needed to solve them.In order to solve the above-mentioned problems,the state has adopted a policy of converting business tax into a value-for-money tax in line with the economic and social development situation.The reform of the “business-to-business reform” has the characteristics of optimizing the industrial economic structure.This move further improved the reform of China’s taxation system and resolved the issue of double taxation of business tax,thus perfecting the current economic development model and improving the economic structure.This paper studies the impact of " replacing business tax with value-added tax(VAT)" on Z construction companies.Taking Z construction companies as an example to conduct relevant research,through the calculation of taxation rates of Z companies before and after the tax reform,a detailed analysis of the influence of construction companies before and after the “restructuring reforms increase” is conducted,and the impact of “reformed by business operations” on the development of construction enterprises is studied.And important significance.Selecting and analyzing taxation data for Z construction companies,obtaining data on Z company’s partial business,estimating the tax burden of Z construction companies before and after “replacing business tax with value-added tax(VAT)”,and then analyzing and discussing which tax reforms have brought Z companies’ tax burdens.Changes,and the influencing factors behind these changes.From the aspects of professional competence and business literacy of financial personnel,strengthening of corporate cost management from the inside,strengthening of external operations and management of enterprises from outside,and optimization of enterprise resource allocation,etc.,recommendations and countermeasures are given in view of the overall economic downturn and reforms in the country.In the wave,it can help Z building companies achieve a smooth transition.