"Camp" Instead Of The Influence Of The Small And Medium-sized Construction Enterprise And Policy Analysis

Since the policy of "replacing business tax with value-added tax" has been carried out in our country,tax burden of construction enterprises is increased rather than decreased,Which has drawn wide attentions and research in recent years.In order to ensure the sustainable development of the construction industry,the government has reduced the tax burden of enterprises by reducing the value-added tax rate for many times,considering the great contribution of the construction industry to economic development.With the continuous reduction of the value-added tax rate,some construction enterprises gradually get tax dividends,but whether the reduction of the tax rate has completely solved the tax burden of construction enterprises still needs more research.In addition,with the development of construction market,construction enterprises not only increase in quantity,but also enrich in types.Different types of construction enterprises have different impacts on tax policies because of their different scales,which also need to be analyzed differently.In order to judge whether all types of construction enterprises can enjoy the policy dividend brought about by the tax system reform,the paper takes " the difference between the business tax collected by simulated calculation and the value-added tax paid by enterprises" as the evaluation index,and takes the declaration data of more than 8000 enterprises in Nanning City from 2017 to2019 as the research basis,and adopts the statistical analysis method,control variable method and comparative analysis method for comprehensive analysis,It is concluded that the tax burden of small and medium-sized construction enterprises can not be effectively reduced by simply reducing the value-added tax rate of construction industry.In order to further explore the root causes of the difficulty in reducing the tax burden of small and medium-sized construction enterprises and put forward targeted improvement suggestions,this paper selects the input tax invoice data of construction enterprises of different sizes,and subdivides the input tax obtained by enterprises according to different tax rate execution periods,from the direct cost factor,tax calculation method,tax rate and enterprise management ability to face the " replacing business tax with value-added tax " from four aspects.After analyzing the change of tax burden,the paper finds out that the factors that cause the tax burden of small and medium-sized enterprises to increased rather than decreased is the lack of input tax invoice,the poor management ability of enterprises,and the wrong choice of tax calculation method.Combined with the characteristics of small and medium-sized enterprises and the way of paying taxes,it is suggested that small-sized enterprises should adopt the means of planning the contract content in advance,and the medium-sized enterprises should adopt the means of strengthening the management of tax receipts and centralized purchasing of manpower and raw materials to reduce the tax burden of enterprises.