Analysis On The Influence Of "Operation Reform And Increase" On Construction Enterprises And Its Countermeasures

On May 1,2016,China implemented the policy of replacing business tax with valueadded tax in the construction industry,real estate,financial industry and life service industry,marking the comprehensive implementation of value-added tax in China and the end of business tax.Replacing the business tax with a value-added tax is an important decision made by the state to improve tax policies,promote economic transformation and upgrading,and deepen reform.Construction industry,as a pillar industry of China,has been impacted by the tax reform and has far-reaching significance,which is related to the survival of thousands of enterprises.At this time,it is of great practical significance to study the impact of "replacing business tax with value-added tax" on its industryIn this paper,with the background of "business reform and increase" as the research background,taking the construction enterprise as the research object,a series of influence on the construction enterprise after the implementation of the "business reform and increase" was analyzed and the value-added tax policy was carefully analyzed.Corresponding strategies for enterprises were made to help construction enterprises adapt to tax reform quickly,lighten tax burden and improve management level.In this paper,literature research method and comparative analysis method are used,a large number of data was collected and relevant policy documents were interpreted and analyzed,combined with the current general management model and current situation of construction enterprises,then analyzed impact of new policies and regulations on enterprises after "business reform and increase" was studied and analyzed.The difference between business tax and value-added tax was found out by means of comparative analysis,and the influence of "business reform and increase" on the existing business model is analyzed,and the relevant countermeasures are formulated.The influence of replacing business tax with value-added tax on construction enterprises is studied.Through analysis,we draw the conclusion that "replacing business tax with valueadded tax" has different influences on different majors,and how much input deduction each major can obtain will become the key to affect tax burden.The influence on the financial management of construction enterprises is studied.It is concluded that the actual tax burden level of construction enterprises has increased and the profits have declined after the implementation of "replacing business tax with value-added tax".In addition,the tax-related risks of enterprises will be further increased after the implementation of "replacing business tax with value-added tax",which requires construction enterprises to further strengthen tax administration and guard against legal risks.The impact on the tax revenue of construction enterprises is studied.In this part,the production of tax revenue,accounting link and payment link were compared and analyzed before and after "replacing the business tax with a value-added tax".The thought and method of the work we should pay attention to and improve in the aspect of tax collection after“replacing business tax with value-added tax" were pointed out.The influence of upstream and downstream enterprises on construction enterprises is studied.The influence of upstream enterprises on construction enterprises,under the policy of value-added tax,when we cooperate with upstream enterprises,we should consider the identity of the other party’s taxpayers and treat them differently.In terms of signing contracts with downstream enterprises,price and tax shall be separated,and the liability for breach of contract for delayed payment shall be clearly defined in the contract to prevent the risk of paying taxes on capital cushion."Replacing the business tax with a value-added tax" has a comprehensive impact on enterprises.Construction enterprises are involved in many professions,and the management modes of enterprises of various nature are very different.so it is difficult to give a single measure to cope with the changes brought about by "replacing the business tax with a valueadded tax".In this paper,from the overall perspective,from the operational management point of view,combined with the various factors that affect the implementation of "replacing the business tax with a value-added tax",coping strategies were formulated from four aspects such as the strategic level,the organizational level,the operational level and the use of "Internet" technology.These four aspects are interrelated and have a certain logical relationship.The coping strategies for the influence of "replacing the business tax with a value-added tax" can be effectively formulated.