| About the construction industry toreplacebusiness tax with value-added tax,existing in the theory research and practice of the tax law of several main problems have not been able to get proper solution.Construction industry,for example,after the change of paid VAT input tax deductible exposed by severity shortage,lead to unbalanced input tax and the proportion of output tax,causing taxes have risen sharply.And,as the cost of the fast construction of labor-intensive attributes cannot be obtained special invoices for value-added tax problems.Labor costs has always occupied a considerable part of the construction industry main business project cost.How to make this part of the cost can be included in the input tax for building enterprise VAT tax returns,are also urgent to study the problem of the tax law field.Before to add "camp",the construction enterprises pay the business tax,even though there is the phenomenon such as double taxation,but does not need to cost to offset the input tax,and the tax rate of 3%,after the reform of the VAT rate is 11%,in the case of a serious shortage of input tax,building enterprise tax appeared,don't drop the rise in the number of serious departure from the camp "change" to reduce the purpose of the enterprise tax burden.These are constantly plagued by theory and practice,but also caused the author's thinking,is also the opportunity of writing in this paper.This paper hope through to the three main business building industry the reality of the in-depth analysis of tax data,find out the problems of different projects,at the same time also hope through to the three projects have shown through analyzing the common problems.By the point and the surface from the construction industry in our country in common and typical problems of the value-added tax system.With VAT system and mature industry experience on international comparison and analysis,to explore the problem of VAT tax building industry in our country to correct the defects.Construction industry in our country as well as to better adapt to the system of value-added tax levy,avoid unnecessary tax burden,reduce the operating cost put forward feasible,detailed and practical legal advice.Camp for construction industry to increase tax problems appeared in the process of research,combined with empirical analysis,comparative analysis and other research methods,comprehensive thinking framework of the paper along such writing: this article except introduction and conclusion,mainly divides into four parts(chapter).The first part from the aspect of tax laws and policies of "camp to increase" and the necessity of the construction enterprises to implement "camp" instead.The second part will list a construction company,three different types of main project and the basic situation of the "battalion to increase taxes on comparative analysis before and after" table,three cases each have emphasize particularly on,and combined with the analysis of exposed problems.The third part is the case then discuss common problems.The fourth part will combine case from construction point of view to the follow-up system of tax reform to provide some ideas and legal advice.The first part starting from the theoretical level,this paper first discusses the implementation "camp to increase in the level of the tax law and the necessity of the policy level."Camp to increase" from theoretical analysis for the perfection of tax system in China,the reform of national economic development can play a role and a desired effect,the original intention.Then on this basis,further into the analysis of construction,the necessity of implementing "camp to increase","camp to add" can bring what is the opportunity of construction and confirmed theoretically to add "camp" for the development of construction industry is to be able to play a role in promoting,construction implementation camp "change" is not only good for their own development,but also to the state shall implement a construction industry effective tax supervision and management,at the same time conform to the tax laws of tax equity and tax efficiency principle.The second part to the extraction of a company's three main business tax situation of a project as example,make camp "change" in the form of the tax burden analysis table of before and after each project in-depth analysis.First prove that construction in practice and theory of the tax law,policy intentions in tax burden level there is a big discrepancy.Then list the different project,and the different reasons resulted in corporate tax burden,and the existing problem of the tax law.After analyzing the above three cases in camp "change" personality problems in the later,in this paper,the third part discusses the common problems of the above case is a reflection of the.First of all,the construction enterprises in the tax collection and administration on the existing problems of value added tax levied more chaos,the author thinks that the main problem is the product of the particularity of construction industry,one is the product of liquidity,the second is the regional production,three is a longer cyclical.Shall be formulated in view of the construction industry that meet the needs of collection and management system.Second,the construction industry in the process of "change" camp taxes do not drop the litres of problem,the author thinks that mainly because of less input tax deductible,labor costs than major causes,such as country should be worked out to solve these problems from the aspect of the tax law to the construction certain preferential policies.Finally,the construction of the tax debate,this part will combine with other countries the rate of comparative analysis,the author thinks that China should cut construction appropriate VAT tax rate,improve the value-added tax for the next step better realize the essence of tax fairness.Above comprehensive analysis on the problems existing in the construction camp to increase and countermeasures,in this paper,the fourth part will be combined with the construction of the current tax problems from the Angle of construction about tax law for the construction of taxation regulation there are some unreasonable,and aims at this kind of unreasonable on subsequent camp to suggest some institutional adjustment of the tax law.In this paper,we use the case study method and the comparative study method in the process of construction "camp to increase" the analysis of existing legal problems.On the use of case study method,this paper selected the construction was typical three main project construction "camp to increase tax case,and the integrated use of data and charts to aid analysis related issues,intuitive and easy.In addition,this paper changes the overall tax burden and mainstream theory reference for the construction industry and analysis the advantages and disadvantages of construction battalion to increase,and compares,come to the conclusion that the author himself.The innovation of this article is that first of all,this article first through the clear "camp to increase" the necessity of theoretical level in the construction industry,in the form of case data again demonstrates the "battalion to add" brings to the construction of direct influence is a significant increase in tax burden,tax effect rather than theory.And through the analysis of the case the rising taxes different personality problems.Second,put forward the construction after the "battalion to add" analyzes the common problems and lead to rising taxes.Third,starting from the level of the construction industry itself management put forward some to adapt to the pace of reform,reduce the tax burden of legal advice.Fourth,from construction perspective on subsequent "camp to add" deepening reform brought forward some institutional and legal advice.Fifth,in discussing the construction tax changes,management has both practical significance,but also has very strong theory significance,the selected three cases,respectively,represents the construction of different main business sectors,typical and practical research value.Deficiency of this article is limited to "camp to increase" in the construction industry to promote time is relatively short,the industry overall tax change data also can't form a statistical analysis of data link is not tax increase or decrease the trend of the industry statistics.In addition,the time of this writing in the construction industry "camp" instead of the initial period of transition,implement legal policy remains to be perfect,have stronger practical limitations.Secondly,in view of the main business of the construction industry is a variety of engineering project,the data for the selected case is several projects,but relatively similar,different kinds and does not involve the content of the construction project investment,has certain limitations.Construction industry business diversity,just select its main business,this paper studies the construction projects such as construction,installation,a large number of cases which are the content of all.Therefore,based on the reference,select the analysis target subject to the restrictions of materials,documents,basic research for this article caused great difficulties. |
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