The Influence Of "Business Tax Change To VAT" On A Electric Engineering Company And Its Countermeasures

With the rapid development of economy in our country,the original financial and tax related system can not meet the requirements of economic development more and more,and the reform of fiscal and taxation system has become the need of economic development more and more.At present,the business tax is changed into value-added tax,which is a major reform of the current fiscal and taxation system in China,and has been involved in all kinds of industries in the country.The construction industry is a very important sector in the secondary industry.At present,in accordance with the requirements of the State Council,under the unified deployment of the State Administration of Taxation,the Ministry of Finance and other relevant ministries,the business tax has gradually begun to be converted to value-added tax.And with the gradual progress of the reform,the business tax will disappear nationwide,and the business involved in the business tax will gradually be replaced by value-added tax.Based on the analysis and study of the data of the industry that has been implemented,this paper finds out that the policy of "reform and increase",which aims to reduce the tax burden,is applied in the process of implementation of the electric power engineering industry.They did not achieve the desired tax reduction effect.Some enterprises did achieve the tax reduction effect with the development of "camp reform and increase",while some enterprises did not achieve the actual tax reduction effect with the development of "business reform and increase." On the contrary,the tax burden is increased,which reminds the electric power engineering enterprises to interpret the relevant policies of "business reform and increase" in detail,and to take active measures to deal with them.This paper takes A power engineering enterprise as a specific case,through in-depth investigation,analyzes the impact of the relevant policies on A power engineering enterprise,and through the calculation of data,analyzes.This paper compares the concrete aspects of the adverse effects of "business transformation and increase" on A electric power engineering enterprises,and puts forward concrete solutions.In addition,based on the detailed analysis of the tax situation of A electric power engineering enterprise before and after the "business reform and increase",and based on the calculation of its detailed tax payable,tax burden and other data,this paper studies the specific factors that affect the amount of tax payable and the tax burden.It provides a reference method for enterprises to judge whether the influence of "business reform and increase" is positive or negative.In general,the "increase in operation reform" will have a great impact on the construction industry and will also have a great impact on the entire electric power engineering enterprise.The main reason is that the value-added tax income received by the power engineering enterprises from the downstream enterprises is insufficient.Some suppliers and subcontractors are not ordinary taxpayers of VAT and cannot obtain special invoices for VAT.In addition,because of the different electric power engineering enterprises,the choice of tax method for Jianan project,the choice of ways of recognizing income,and so on are different.The confirmation of the tax amount of VAT sales item,the deduction of VAT entry tax amount has a great influence on the electric power engineering enterprises in the actual process of deducting the income tax,the chain is interrupted,and the tax burden is reflected in this situation.Does not represent the normal level of the industry.Therefore,the impact of "business reform and increase"on electric power engineering enterprises cannot be simply discussed.We cannot say in general terms whether the advantages are greater than the disadvantages or the disadvantages are greater than the advantages.We should specifically analyze and study the specific conditions of different enterprises.In addition to strengthening the selection and management of the qualifications of suppliers and subcontractors in accordance with the requirements of the relevant policies of "Business Reform and growth" the relevant enterprises of electric power engineering should find out the appropriate solutions according to their own characteristics and characteristics of their own enterprises.More contact with the general taxpayer suppliers and subcontractors.take more measures to obtain VAT invoices,should strengthen the fine management of enterprises,improve the management level of enterprises.For the relevant policy makers and implementing organizations,for the relevant data of the business tax reform and VAT collection,we should do a good job of adequate investigation and demonstration,get sufficient data and information,and constantly improve the relevant contents of the system.So as to ensure the smooth transition of the whole business tax change to value added tax.