The Impact Of The "Replace Businesstax With Vat" Policy On The Tax Burden Of Small And Medium-Sized Construction Enterprises And Countermeasures

On November 16,2016,the ministry of finance and the state administration of taxation promulgated the “pilot scheme for VAT reform”,It is clear that VAT will be piloted in Shanghai on January 1,2012.September 2012 to December,the pilot area gradually expanded to Beijing,Tianjin,Jiangsu,Zhejiang,Fujian and other places.Chinese Premier Li Keqiang December 4,2013 chaired a State Council executive meeting decided that from 1 January 2014,rail transport and postal services will be incorporated into the business tax levy VAT pilot,bringing transportation has been changed to increase the range of fully integrated business.In 2011,taxation,"2011] No.110 Ministry of Finance and State Administration of Taxation released,clear the building sector is 11 per cent VAT rate,making the construction industry," Camp changed by "put on the procedure of the mouth away.Since 2014 6 From January 1,the telecommunications industry into the business tax reform VAT pilot program in mid-September,the State Administration of Taxation requires construction,real estate related businesses to submit tax-related information,as the development of "Camp changed to increase" in accordance with reform policies.From May 1,2016,the policy of replacing business tax with VAT has been fully implemented in the construction industry.The construction industry is the leading of our national economy,the basic industry,the high degree of social connectedness,the strong employment absorption capacity,has the very important role and the position in the national economy.The construction industry is a vital link in the reform of the business tax reform,and it is also an important prerequisite for the establishment of a complete consumption tax in China.Small and medium sized construction enterprises have a low level of enterprise qualification,and a large number of enterprises,with a large number of jobs and poor financial ability to translate risks.Therefore,the policy sensitivity of "replacing business tax with value-added tax" is the highest.In this paper,by introducing the construction implementation of the "camp" instead of content,analysis of construction implement "camp to increase taxes" characteristic,through this enterprise has implemented the "camp" instead of make an empirical analysis of the construction project,the numerical analysis results,find out the construction enterprise tax burden balance.Based on the analysis results,the paper puts forward corresponding countermeasures and Suggestions from the national policy level and the small and medium-sized construction enterprises themselves.