Analysis And Forecast Of Tax Burden Of Construction Projects After The VAT

In recent years,value-added tax(VAT)reformation promotes comprehensively in China,with the relevant policies of VAT reformation are constantly introduced,which has promoted the sustainable development of the construction industry.At the same time,some problems of construction enterprises are also highlighted,such as confused invoice management,weak tax burden management consciousness,lack of contract management,multi-use of one person in engineering projects,etc.,which lead to the tax burden of most construction enterprises not falling but rising after the "business to increase".There are many factors affecting the tax burden of construction enterprises.Domestic scholars have carried out extensive discussions and studies on this issue and put forward corresponding tax management measures.However,the analysis and research from the perspective of the basic constituent unit-project is rare.Therefore,from the perspective of Engineering projects,this paper identifies the influencing factors of tax management,identifies the important influencing factors,and then combines with the tax burden prediction model,obtains the tax burden prediction results,and puts forward tax management measures in view of the results,in order to reduce the tax burden of engineering projects in the actual operation of VAT reformation.This paper presents the history of tax,the course and the current situation of VAT reformation.It is clear that the tax system reform of replacing business tax with value-added tax is the necessity of economic and social development.Through the analysis of the unique operation and management mode of construction enterprises,the organizational relationship between construction enterprises and construction projects and the current research situation,the paper determines that from the perspective of Engineering projects.Based on the theoretical study of tax burden at home and abroad,combined with the difference between business tax and value-added tax,the concept of project tax management is put forward,and the necessity,connotation and focus of tax management are analyzed.By using the method of literature search and expert interviews,14 factors affecting tax burden were identified,and how these factors affect tax burden was explained.Then,expert scoring method was used to screen them.Nine important factors were screened out and divided into three categories:deduction cost,management level and special provisions.Then Bayesian structural equation was used to estimate the three factors.Estimated results show that deduction cost is the main factor affecting tax burden,while management level and special provisions are secondary factors.Among them,the main influencing factors of deduction cost are material cost,the rest are secondary factors;the main influencing factors of management level are reasonable selection of suppliers,the rest are secondary factors;the main influencing factors of special provisions are preferential tax policies,and the rest are secondary factors.Based on the model analysis,the Bayesian structural estimation model is selected to determine the important factors affecting the tax burden of construction projects.In the forecasting part,the construction and test of grey system forecasting are explained firstly,then according to the results of Bayesian structural equation analysis,the tax burden forecasting process is put forward,and the data acquisition and processing of engineering projects are elaborated.Combined with an example analysis,the validity of the model is verified.According to the analysis of factors affecting the tax burden of engineering projects and the analysis of deduction cost,the relevant tax burden management measures are put forward.Finally,the effectiveness of the forecasting model and the forecasting process for tax burden control is illustrated by a practical case.