Study On The Selection Of Construction Suppliers Under The Mode Of "Tax Transformation Reform"

With the change of the economic environment in our country,the business tax obviously could not adapt to the economic development and structural adjustment of our country.Therefore,China has decided to carry out tax reform-business tax reform vat.After 2011,China's policy of business tax reform vat was pushed to a new height,that is,the tax system from the theory to the actual operation,while the construction industry has also been included in the camp changed to increase the pilot area.Based on the policy of tax transformation reform,it may have a certain impact on the economic benefits of construction enterprises.On the basis of previous studies,this paper makes a study on how to choose the construction suppliers under the new policy,and tries to analyze how to choose the best suppliers in the model from several aspects.This paper mainly includes the following aspects.First of all,this paper expounds the current situation of domestic and international research on "business tax reform vat".In the specific literature and relevant policies and regulations as reference,introduces the effect of the mode about replacing business tax with a value-added tax and the characteristics of different tax reform;supplier management mode and selection process;mutation theory research;analyzes the problems and effects of the mode about replacing business tax with a value-added tax brings to the construction supplier selection,theoretical basis for later analysis.Secondly,as the plan of replacing business tax with a value-added tax mode advances,we did comprehensive analysis and established an evaluation index system concerning the following four aspects:including how to choose to establish evaluation index system,using the method of literature research,expert interviews and questionnaire method.We also evaluated and chose the construction of supplier according to four aspects:the product index,technical index,financial index and the index of cooperation,especially highlighted the financial index under the plan of replacing business tax with a value-added tax mode.Again,according to the evaluation index system,we chose its corresponding building suppliers and builds a supplier selection model with the method of catastrophe progression in this paper.The sequence of index in the model reflects the degree of importance.The number of sub index defines the varied types of mutation models,then calculates and finally gets different results.Finally,according to the model of the structure of the application of the real analysis,five construction enterprises serves as examples to verify the effectiveness of the model,and then to ensure the rationality of this study.