Research On Tax Reform Of “Business Tax Changed To Value-Added Tax” Of Construction Industry In Changzhou

For many years,China has been a coexistence of value-added tax and business tax.In order to give full play to the role of the market in resource allocation and maintain tax neutrality,relevant departments have proposed important measures for tax reform: “the reform of the camp”(the change of business tax to value-added tax).This move has undoubtedly played a huge role in the transformation of China's economic structure.As a traditional pillar industry supporting China's national economic development,the past business tax collection model of the industry has greatly affected rapid development.Since May 1,2016,the construction industry has finally been included in the value-added tax category.This is the demand for the development of the industry itself,and it is also the only way for China's economic development.Taking the construction industry of Changzhou as an example,this paper studies the problems and countermeasures faced by China's construction industry after the “VAT”.First of all,the research background and significance are expounded.Then,according to the research of tax related theory,define the core concepts.Starting from the third part,this paper analyzes and studies the current situation of "replacing business tax with value-added tax" in Changzhou,Jiangsu province.Firstly,this paper introduces the construction background and operation situation of Changzhou,Jiangsu province,and investigates the situation of "replacing business tax with VAT" in the actual operation.Then,based on the research and analysis,the problems existing in the implementation process of "replacing business tax with value-added tax" in construction industry were put forward based on the actual situation.Finally,aiming at the questions raised,some Suggestions are put forward.The last part of the article on the basis of the comb and summarize the point of view,put forward to perfect the construction significance of reference to the "battalion to increase" and promote the rationality of value,and put forward for further discussion.