Study On The Tax Specialized Management Of Construction Industry In Qujing Economic And Technological Development Zone

Construction industry is one of the important industries of national economy.Construction industry is closely related to equipment manufacturing,migrant workers,public infrastructure construction and real estate development,which has a profound impact on many areas of national life and economic development.From May 1,2016,business tax was replaced by VAT and extended to the whole industry.The construction industry is also included in the scope of replacing business tax with VAT.After replacing the business tax with VAT,the tax authorities have encountered many challenges in the tax administration of the construction industryThe construction industry in Qujing economic and technological development zone is booming.Compared with other industries of "replacing business tax with VAT",the construction industry pays more taxes and contributes a lot to the tax revenue of the whole region.The best choice to improve the quality and efficiency of the construction tax administration in Qujing economic and technological development zone is to perfect the professional management mode of the construction tax administration.This paper expounds the background and significance of studying the tax specialization management of construction industry,reviews and comments on the relevant theories of tax policy and tax specialization management of domestic at home and abroad.On this basis,through a series of measures,such as issuing questionnaires to construction enterprises,conducting interviews with tax officials,and extracting data from the tax collection and management system,this paper systematically analyzes and studies the current tax situation and tax management status of the construction industry in Qujing economic and technological development zone,and actively explore effective ways to realize specialized management of construction tax.This paper is of certain reference value for the study of tax administration in other industries.It can also be used for reference to the basic tax department how to improve the quality of industry tax administration.