Tax Related Problem Analysis And Countermeasures Of The Construction Enterprises Of Nangang District After Fully Replacing Business Tax With VAT

From May 1st,2016,The VAT reform included construction,real estate,finance and living service.As the pillar industry of China’s national economy,construction industry covers a wider area,plays a fundamental and leading role in economic development and has a number of design,construction and civil engineering and other industries.Its business activities often require multiple departments,many types of work together,and its upstream and downstream enterprises in the steel,cement,chemical,real estate and transportation,such as dozens of of areas.Meanwhile,Construction industry as a more typical labor-intensive industry,shows a strong ability to absorb employment,which has made outstanding contributions to boost our economy in the new normal background.Based on the important position of construction industry in national economy,the government and the public pay great attention to the influences of the reform.This paper is based on the sample construction enterprise of nangang district in Harbin,and is based on its basic situation,combines the relevant policies and regulations of the construction industry,from the financial indicators and management of the two aspects to analyze the specific impact of the VAT reform firstly.Secondly,on this basis,through analysis,induction and generalization,based on the actual production and operation of nangang district construction Industry,pointing out that there are some problems in the nangang district construction industry in the input tax deduction,enterprise management and enterprise risk management.Finally,based on the development status and business characteristics of nangang district construction Industry,combining with the relevant provisions of the VAT reform policies in construction industry,proposing through strengthening the tax planning of enterprises,improving business management,enhancing enterprise risk management and other countermeasures to deal with the problems and challenges brought by the VAT reform,and realize its own development and take-off.