Research On The Impact Of Cost Of Construction Enterprises On Tax Burden After "VAT Instead Of Business"

Since January 2012,China’s "Business tax to VAT" pilot began to implement,tax reduction is obvious.In January 2018,the official website of the IRS issued the "Business tax to VAT" implementation,and the total tax reduction has been nearly 2 trillion and 100 billion yuan.In May 2016,the construction service industry was expanded in the whole country.Because of the large consumption of resources,the complex environment and economic business of construction enterprises,it was found that the tax reduction effect of construction enterprises was very little,and many construction enterprises had the situation of tax burden rising.Under the VAT deduction mechanism,the cost directly affects the tax burden,and the cost management of construction enterprises is difficult.Therefore,this paper studies the impact of construction cost on tax burden from the angle of cost and cost management of construction enterprises,and then puts forward improvement measures and suggestions from two levels of construction enterprises and government departments.First of all,this paper introduces the purpose,significance,literature review and research framework at home and abroad.Then,it summarizes the characteristics of VAT combined with the business situation of construction enterprises,reviews the development process of "Business tax to VAT" in China,summarizes the main points of the tax policy of construction service industry,and makes a detailed analysis of the system of deductible.The relationship between the cost of construction and the tax burden is analyzed.It is concluded that the situation of tax burden is more complex than that before the "Business tax to VAT".At the present stage,the construction enterprises can not blindly pursue the entry tax,and need to balance the relationship between the construction cost and the entry tax,and avoid the increase of the income tax and the profit.The conclusion of the reduced situation.Then,by analyzing the tax burden of "Business tax to VAT",it is concluded that when the entry tax amount of the construction enterprise reaches 7.67% of the contract price,the tax burden level of the project is not changed before and after the tax reform.According to the tax burden theory analysis,the W project of the S construction enterprise is further calculated and the W project is studied." The tax burden before and after the camp changed to increase is analyzed,and the influence of direct cost tax input tax on value-added tax is analyzed.Finally,according to the research conclusions and the implementation status of the construction enterprise,the improvement measures are put forward to the cost and cost management of the construction enterprises,and the suggestions for the government departments to revise the tax policy are put forward.