| In replacing business tax with value-added tax(VAT),our country in a long period of time,the implementation of VAT and business tax levied at the same time,the policy,which makes the double taxation,tax inequality worsening,is no longer suitable for the current economic environment,need to change the existing tax system as soon as possible.The Chinese government has carried out VAT pilot work in Shanghai in early 2012,the first introduction of transportation industry and part of modern service industry added value tax,then began to promote further in the country in May 2016,the country started on the construction industry,financial industry and service industry such as value-added tax,business tax now began to withdraw from the stage of history.Harbin city construction and first-tier cities is relatively backward,the market is not very standardized,replacing business tax with value-added tax(VAT)involves many aspects,far-reaching influence,replacing business tax with value-added tax(VAT)on the impact of Harbin city construction industry as the research object,based on the Harbin city construction industry development,put forward the construction industry of Harbin camp changed by the countermeasure.The research method of this paper using literature analysis,case analysis and normative analysis,fair taxation theory,tax theory and the optimal taxation theory as the theoretical support of replacing business tax with value-added tax(VAT)policy background,concept,history,status quo and the construction of the concept,characteristics,tax management,replacing business tax with value-added tax(VAT)policy the basic theory and based on the replacing business tax with value-added tax(VAT)characteristic analysis of Harbin city construction on the description of replacing business tax with value-added tax(VAT)of Harbin city construction tax burden,tax management,management,financial situation,influence,countermeasures and finally put forward the construction of Harbin City,replacing business tax with value-added tax(VAT)to reduce the tax burden,including increasing the dividend policy,simplify and optimize the tax rate,optimize credit policy;improve the management including accurate project cost,careful selection of sub linked object,Refined management;standardizing tax management including reasonable tax planning,expansion ratio,deduction standard management;improve the financial conditions to strengthen internal control,enhance staff skills,the implementation of tax tax merger etc. |
