Research On The Influence Of " To Replace The Business Tax With A Value-added Tax "On Construction Industry

China's high economic growth,large structural adjustments,and rapid development of industrial transformation,especially the rapid development of the construction industry,have made it difficult to adapt to the requirements of the modern construction industry for the tax system.On May 1st,2016,the" To Replace the Business Tax with A Value-added Tax " expanded the scope of the pilot project to the construction industry,which will have a major impact on the construction industry.The implementation effect of the " To Replace the Business Tax with A Value-added Tax "policy in the construction industry is also related to the effectiveness of this taxation reform.This article selects Hui'an County of Fujian Province as the research object.Hui'an County is one of the "top 100 counties in the country,and is known as the "Hometown of Architecture".This article visits a representative construction enterprise and combines local taxation data with local taxation.Using a combination of qualitative and quantitative analysis,it mainly analyzes the impact of the change in value-added tax of business tax on the management of Hui'an construction industry,construction industry finance,and tax collection and management." To Replace the Business Tax with A Value-added Tax " achieved tax cuts for most construction companies,promoted technological innovations by construction companies,optimized industrial structure,and enhanced international competitiveness.At the same time,it also increased the company's financial,management,and project costs,bringing about considerable funding pressure for the company.The "To Replace the Business Tax with A Value-added Tax " has also brought about the impact of increasing the difficulty of collection,increasing risks,and weakening the power of the tax authorities.This article starts from the level of construction companies,and believes that construction companies should strengthen their top-level design,improve their business management models,standardize corporate management,optimize fund management,rationalize tax planning,and promote upgrading of their industrial structure;from the perspective of the local government,they think that taxation The departments should take the initiative to change to meet the needs of the tax reform,and the local decision-making departments should also issue corresponding measures to ensure that the construction enterprises smoothly pass through the reform phase and realize the sustainable development of the construction industry.