Analysis Of Financial Impact Of VAT Reform On X Company

Since 2012,China launched the "camp by" policy,the pilot industry and the region gradually expanded,The value-added tax of the construction industry is the core of China's tax reform.On the one hand,it is to improve the taxation system of our country and deepen the requirements of China' s fiscal and taxation system reform.On the other hand,the "increase" in the construction industry can effectively eliminate the problem of repeated taxation caused by the implementation of the business tax system in the construction industry,reduce the taxable amount of enterprises and improve the unreasonable tax payment,which is conducive to the stability of the construction industry.In addition,the tax collection is now increasingly complex,the enterprise's own tax management problems are endless.Construction enterprises "camp by" before the face of the problem of tax management is very difficult,after the tax reform,the face of a new tax policy,enterprises with their own development situation and state,do not violate the provisions of the tax law to improve the operating environment,As soon as possible to adapt to the impact of tax reform to resolve the existence of business tax under the drawbacks of the real income from the reform is the top priority.The article first introduces the background and the significance of the tax reform,and then puts forward the concept of business tax and value-added tax,which combines domestic and foreign literature,Compared with the characteristics of these two taxes and the "camp by" in the industry experts and scholars point of view,led to the construction industry in China to implement the business tax system,there may be many unreasonable problems,The four major theories are used to show the necessity of the construction industry.The article takes the construction industry listed company X construction enterprise as the research object,combined with the financial report issued by the company,the use of financial data,from the enterprise financial aspects,tax management,management and management analysis of "increase" before and after the change in important data.Found that the company can not be deductible labor costs accounted for a large proportion of the total cost and value-added tax invoices for the collection is not complete,"battalion" after the increase in taxes for these acts may require enterprises to strengthen the collection and management of invoices,And accelerate the transformation and upgrading of enterprises to deal with "business increase" on the impact of corporate tax burden.So that enterprises can better comply with the relevant national reform policies,but also benefit from the tax reform,to find a suitable for the development of enterprises,making corporate tax more reasonable.