Study On Improvement Of The Implementation Plan Of Replacing Business Tax With Value-added Tax For Shanxi L Construction Company

The construction industry is a pillar industry of China's national economy,which p1 ays a very important role in improving people's livelihood,enriching people's material a nd cultural life,solving employment problems and promoting stable economic developm ent.However,with the rapid development of economy,the double taxation of business tax has become an increasingly important factor restricting the development of constructi on industry,real estate industry,finance,service industry and other industries.VAT can eff ectively avoid the problem of repeated tax payment.Therefore,the policy of replaci ng business tax with VAT has become an inevitable choice.This paper is divided into six chapters.Literature research,investigation,quantitativ e analysis and qualitative analysis were used.Firstly,the research background and signif icance of replacing the business tax with a value-added tax in the construction industry are described,the latest research results at home and abroad are briefly reviewed,the re search contents and methods are clarified,and the research ideas and framework are for mulated.Secondly,it introduces the concepts of business tax and value-added tax,expo unds the theoretical basis of replacing the business tax with a value-added tax,and expl ains the tax policy changes before and after replacing the business tax with a value-add ed tax in the construction industry.Thirdly,the paper introduces the general situation,o rganizational structure and business scope of Shanxi L Construction Company,analyzes the implementation status of the company's business tax to value-added tax implementati on plan,finds out the problems in the implementation process of the business tax to va lue-added tax implementation plan,and analyzes the reasons for the existing problems.Then,the improvement objectives,principles and ideas of the implementation plan are c larified,and specific improvement plans are proposed for the deficiencies of the implem entation plan.Then,in order to ensure the smooth implementation of the inprovement plan for replacing the business tax with a value-added tax,four safeguards are put forw ard.At last,this paper comprehensively summarizes the research conclusions of this pap er by studying the improvement of the implementation scheme of replacing business tax with value-added tax of Shanxi L Construction Company,analyzes the deficiencies in t he research,and prospects the future research direction.The improved implementation p1 an is helpful for the company to cope with the replacement of the business tax with a value-added tax scientifically,and also has certain reference significance for other constr uction enterprises and even the whole construction industry.