The Study Of Tax Burden Changes And Impacts Of Construction Company After “reform Of Replacing Business Tax For VAT”

With the development of the times,the development of the national economy has also ushered in the improvement and adjustment of tax policies.In recent years,the shift from business tax to value-added tax has become a new trend in China’s tax policy reform in the new period.The direction of China’s economic development is shifting from extensive and quantitative growth to intensive and qualitative growth.The shift in the economic center of gravity and changes in pillar industries have put forward urgent requirements for a more targeted tax reform.As a typical example of a traditional business tax payment enterprise,construction enterprises have maintained high growth for successive years,but the phenomenon of repeated taxation has become increasingly serious,which runs counter to China’s current national economic development direction and industrial structure adjustment policies.In this context,it has become a top priority to study the impact of “Reform of Replacing Business Tax for VAT ” on the changes in tax burden on construction enterprises.This article aims at the issue of “Reform of Replacing Business Tax for VAT”,based on the reality of the impact of “Reform of Replacing Business Tax for VAT” on the tax burden of Chinese construction enterprises,and relies on the overall level and ability of financial management of Chinese construction companies to cope with the impact of “Reform of Replacing Business Tax for VAT”.Through the research of relevant scholars,explore new ideas for the future development of financial management of Chinese construction enterprises,and strive to lay a solid foundation for construction enterprises to better cope with the changes in the tax burden brought about by “business reform”.To lay a solid foundation for the further development of the overall level of financial management.This article uses X construction enterprises as a case study,combined with related research,and relies on the tax burden impacts that X construction enterprises face after “tax reform”,and compares the actual tax burden of specific enterprises.The measures proposed to reduce the tax burden of XConstruction Enterprise under the “Battery Reform and Increase” policy include:improving the enterprise’s financial management system and re-writing accounting standards;strengthening the collection and management of invoices to prevent potential tax-related risks;strengthening the business management model,Innovating corporate ideas;improving corporate tax credit ratings,adjusting traditional business models,and strengthening detailed contract management.These measures can not only solve the practical problems of X construction enterprises,but also provide some help and reference for promoting Chinese construction enterprises to better reduce the tax burden under the “business reform” policy.The shift from business tax to value-added tax is a highlight in the history of China’s tax system.It has had a certain impact on the taxation work of all walks of life in China.The construction industry is China’s basic industry with a wide range of businesses and a large working population.It stimulates social and economic development,is closely related to people’s livelihood,and plays an important role in the process of social and economic development.Therefore,the research on the impact of “Reform of Replacing Business Tax for VAT” on construction companies is of great value.