Research On The Phenomenon Of Enterprice Tax Increase Which Appear In Construction Industry After The Policy “Implementation Of Replacing Business Tax With VAT”

In 2012,the reform of VAT pilot started in Shanghai.After several times expansion of pilot areas and pilot industries,the scope of " Implementation of Replacing Business Tax with VAT” has been continuously expanded.On March 5,2016,prime minister Keqiang Li promised in the government work report that the " Implementation of Replacing Business Tax with VAT” would be fully implemented from May 1,and stressed that "" Tax burdens of all industries will be reduced but not increased "".On May 1,2016,four main industries which included the financial industry,construction industry,real estate industry and life service industry were all included in the " Implementation of Replacing Business Tax with VAT”.At this point,the " Implementation of Replacing Business Tax with VAT” had been completed comprehensivel.The comprehensive implementation of " Implementation of Replacing Business Tax with VAT " is supposed to play a significant role in promoting the reduction of corporate tax burden.However,tax burden increase is still common in some enterprises,especially in the construction industry.This paper mainly focuses on the research and analysis of the tax increase that has been widely reflected in the construction industry since the implementation of the policy of " Implementation of Replacing Business Tax with VAT ".Under the background of " Implementation of Replacing Business Tax with VAT”police,the author take the tax burden change of construction enterprises in Y county as an entry point.This paper conducts a comprehensive collection and detailed analysis of relevant tax data of construction enterprises in Y county,and preliminarily proposes that "Insufficient Input VAT" is the immediate reason for the increase of tax burden of construction industry in Y county after the " Implementation of Replacing Business Tax with VAT " policy.On the basis of the above analysis,the author conducted a survey on the sample enterprises around the phenomenon of tax increase,discovered and proposed the deeper problems hidden behind the phenomenon of tax increase while exploring the causes of " Insufficient Input VAT " of enterprises.In view of the above problems,this paper,from the perspective of policy implementation,makes a comprehensive analysis of the causes of the problems found from the perspective of related factors of policy implementation,and tries to put forward countermeasures and suggestions to improve the status quo of " Implementation of Replacing Business Tax with VAT " policy implementation from the perspective of policy implementation.This paper does not take the tax burden increase after " Implementation of Replacing Business Tax with VAT " as a problem,but tries to show the underlying problems reflected by the phenomenon through research and analysis of the phenomenon and put forward corresponding suggestions and countermeasures.This paper argues that the appearance of tax burden increase is the common embodiment of the advantages as well as the disadvantages of the policy itself and the policy implementation.We should focus on the related issues rather than the superficial phenomenon of tax burden increase.The author expects that the research in this paper can provide references for the policy executors and guide readers to understand the policy correctly and dialectically view the phenomenon of tax burden increase after the policy.