Study On The Influence Of "Replacing Business Tax With VAT" On The Tax Burden Of A Construction Enterprise

"Replacing the business tax with a value-added tax" is a major structural tax reduction measure taken by the state council.On the one hand,it has a great impact on the survival and development of enterprises;on the other hand,it has brought new challenges to the business management mode,structural framework,tax planning and other aspects of enterprises.These impacts and challenges are particularly obvious in the construction industry.After the tax reform,most small and medium-sized old construction enterprises failed to optimize enterprise management in a timely manner and actively changed the management mode,resulting in the increase of tax burden instead of reduction and constantly squeezed profit margins.Poor profit margins of construction enterprises lead to the emergence of low-quality projects in an endless stream,and even the occurrence of major engineering accidents caused by cutting corners,which not only cause physical and mental injury to the general public,but also hinder the healthy development of the national economy at a medium-high speed.At the same time,the tax burden level of old construction enterprises does not decrease but increases,which deviates from the core intention of tax reform of "reducing the tax burden of enterprises,promoting industrial structure adjustment and eliminating double taxation".Based on this,this paper aims to combine theory with practice,take A typical old construction enterprise A company as A research example,compare and analyze the tax burden changes before and after the "replacing business tax with value-added tax",draw the conclusion that the tax burden does not decrease but increases,further investigate the reasons for the tax burden increase,and propose countermeasures toreduce the tax burden.It is expected to provide tax reduction reference and help for similar construction enterprises,improve the competitiveness of construction enterprises and enhance the vitality of the construction industry.