Study On The Impact Of Camp To Increase On Small Profit Building Enterprises In Putian And Countermeasures

With the rapid development of economy,the development of our country construction enterprise has made big progress,as a traditional industry in our country,it is shouldering the construction,expansion and transformation of the construction in various aspects of the national economy,which is the pillar industry of national economy in our country,and it has certain positive meaning in promoting the development of national economy in China,especially the rapid development of small businesses in recent years has contribute to the overall upward development of the construction industry.At present,the Chinese government adopts the policy of replacing business tax with value-added tax which aims to replace the double taxation under business tax.It is a specific tax method proposed by Chinese government in the new period of economic development and serves to promote the more healthy and sustainable development of enterprises in the future.How to solve and implement the problem of replacing business tax with value-added tax for small construction enterprises has a profound impact on enhancing the core competitiveness of enterprises.The purpose of this paper is to help small construction enterprises to actively do a good job in camp of replacing business tax with value-added tax,to analysis the influence factors of replacing business tax with value-added tax of the building enterprise of small camp,to put forward the scientific and effective way of dealing with strategy,to help small construction enterprise timely adjust and improve,to improve the management benefit of enterprise itself and the market competitiveness,so as to better adapt to the new development trend of the market after replacing business tax with value-added tax,to contribute to a better foothold in the market for small construction companies.This paper uses comparative analysis and case analysis method to study the influence of replacing business tax with value-added tax on Putian’s small construction enterprises and their countermeasures.First,this paper expounds the current situation of the development of Putian’s small construction enterprise,analysis the influence of replacing business tax with value-added tax of the enterprise property,accounts receivable,accounts payable,taxes and other aspects,and the construction enterprises should make a reasonable planning and management of accounts receivable,accounts payable,which ensure enterprise funds is not affected greatly and to reduce the corporate tax burden;Secondly,this article with the help of scholars of related research results about the business tax and profit and loss balance,proposes the influence factor diagram of replacing business tax with value-added tax on enterprises,and carries out empirical analysis on 75 small construction enterprises in Putian,finds that small construction enterprises tend to choose the general nature of taxpayers to pay taxes by detail investigation on output and input of financial data,and small construction enterprises tax burden shows a downward trend;Finally,this paper analyzes the current situation of the development of A construction enterprise,analysis the camp change of the enterprise organization structure,cash flow,accounts payable,accounts receivable,etc,and proposes corresponding solutions to the problems existing in the organizational structure and cash flow of A construction enterprise,whether it is the establishment of standardized financial management system or the optimization strategy of the enterprise’s income,in order to help A construction enterprise better cope with the replacement of business tax with value-added tax,and at the same time to provide reference experience for the development of other similar enterprises.