| “Change from Business Tax to Value-Added Tax”(Change)is a major measure as the national “ 12 th Five-year Plan” in the economic system,has a huge impact to regulate the national economy and promote the development of national economy.The tax policy of the country is related to the vital interests of the enterprise,to a certain extent,affects the enterprise strategic planning formulation and implementation.Change has a big and wide-ranging influence in the country,it covers every aspect of the industry from state-owned enterprises to individual businesses.Change is designed to solve the disadvantages of repeated tax that exist in the tax system in our country,so as to fundamentally reduce the corporate tax burden,guide and standardize the operations of the business,with the constantly improvement of the tax system,creating a more reasonable and fair competition,to promote more healthy and sustainable development of enterprises.But as a result of the tax system is not complete and the particularity of the construction industry make building enterprise tax burden appears increase.This paper analyzes the changes in the tax burden before and after Change in construction industry and analyzes the impact and opportunities brought by the construction company’s compliance.Based on the relevant taxation theory,the changes in the tax burden of listed construction companies are used to represent the status of the tax burden of the entire construction industry.By analyzing cases of ZT construction company and ZJ construction company’s tax burden,financial status and management before and after the Change,to find out the fundamental reasons for the impact of the Change on construction companies,and propose countermeasures to deal with the Change.Hopefully this paper can help the smooth transition of the Change for construction companies and provide reference for other similar businesses.The study has practical and theoretical significance. |
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