| Since the full implementation of the “reform of the camp” on May 1,2016,many companies have been actively adapting to the new tax policy.As the only construction industry in the secondary industry before the tax reform,the business tax is undoubtedly facing new challenges and opportunities.Since the country proposed “reform of the camp” in January 2012 and implemented tax reforms in pilot cities across the country,the tax burden of most enterprises has been alleviated,and it has been concluded that “the overall tax burden of reform pilot enterprises will not increase or decrease slightly”.The conclusion.The“reform of the camp” effectively avoids double taxation,which plays an important role in promoting the development of enterprises and the improvement of the taxation legal system.This paper uses the theoretical knowledge combined with the actual case method to analyze and research the construction industry under the “camp reform”.Taking Chongqing LY Construction Company as a case,through the calculation and analysis of the actual data of the case enterprises,the paper analyzes the key points.Before and after the reform of the camp,the impact of tax changes,accounting,financial management,business management and other aspects.The calculation results show that the total tax burden after the “reform of the camp has not risen and rises,which is contrary to the goal of the “reform of the camp”.The main problem with this phenomenon in this case is that it is difficult to fully deduct the input tax.Finally,combined with the case,the construction industry enterprises have proposed countermeasures: First,in terms of taxation methods,flexible use of taxation policies,timely selection of simple taxation methods;second,in terms of procurement links,as much as possible to select value-added The supplier of the tax special invoice;the third is to reduce the deductible range of labor costs for the project using the labor subcontracting model;the fourth is to choose areasonable lease range or consider establishing the lease for fixed assets.The fifth is the special invoice for value-added tax,it is necessary to improve its management and enhance the employee’s awareness of obtaining the legal deduction certificate of VAT.Sixth,in terms of the long-term development of the enterprise,it is necessary to seize the opportunity of reform and rationally apply it.Tax policy,improve internal management to achieve sustainable development of the company. |
