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Research On The Impact Of Business Tax Reform VAT On Tax-related Business Of J Construction Company And Counterme Asures

Posted on:2020-09-04Degree:MasterType:Thesis
Country:ChinaCandidate:L MinFull Text:PDF
GTID:2392330575967462Subject:Business administration
Abstract/Summary:PDF Full Text Request
The reform of the “reform of the camp” is an important measure for China t o carry out structural tax cuts,avoid double taxation,and improve the VAT dedu ction chain.The construction industry is an important industry in the national eco nomy and plays a pivotal role in economic and social development.Since May 1st,2016,China's construction industry has been fully included in the scope of val ue-added tax collection,which has brought a great impact to the tax-related busin ess of construction enterprises,which has changed the accounting subjects and acc ounting methods of construction enterprises;The reduction of the tax burden as th e basis for selecting materials and equipment with a large amount of deduction ta x will result in a rise in the total amount of the tax burden of the construction e nterprise due to the deduction of the input tax.The construction budget and inter nal quota of the project need to be re-formed,and the bidding price is more com plicated.In this context,it has become a top priority to study the impact of “ref orm of the camp” on the tax-related business of construction companies.This paper uses literature research and case analysis methods to systematicall y sort out relevant research literature at home and abroad,clarify the related conc epts of construction industry,“camp reform and increase”,and review relevant pol icies and regulations of “camp reform”.On the basis of this,taking J constructio n enterprise as an example,this paper analyzes the impact of “competition and re form” on the tax-related business activities and financial work of the enterprise,a nd then puts forward some countermeasures to improve the management level of t ax-related business after “competition reform”.Suggestions include further tax plan ning,strengthening tax reporting and invoice management;improving corporate tax-related management,enhancing corporate management effectiveness;strengthening corporate tax-related financial management to ensure corporate economic interests;improving taxpayer business competency and optimizing organization Institutional building.Finally,the full text is summarized and forecasted.
Keywords/Search Tags:Construction industry, Business tax changed to VAT, Impact and countermeasures
PDF Full Text Request
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