Research On The Collection And Management Of Value-Added Tax In China’s Construction Industry

The construction industry plays a vital part in the national economy,which has always been a significant component of the national economic structure.Its upstream and downstream industrial chains interact with each other,involving many aspects of production and life.Whether it is industry,service industry or agriculture,there is a great correlation between them,which makes much difference to the healthy development of the whole economy.Therefore,actions to promote the quality and efficiency of collection and management and to strengthen the harmony among construction enterprises are of great significance to improving the steady increase of national tax revenue.With a long operating cycle,a wide regional span,a large liquidity of labors,a complex operating form,and a high degree of subcontracting and industrialization,there has always been a comparatively complicated operating conditions in construction industry.Therefore,tax collection and management of the construction industry inevitably become intricate.Construction,real estate,finance,and life services were included in the scope of value-added tax after the full implementation of replace business tax with value-added tax in 2016.Since then,value-added tax has covered all industries.Subsequently,a series of deepening reforms have been carried out in value-added tax,which has affected the construction industry greatly,ranging from tax rate adjustment to deduction policy.With the continuous deepening of the reform,new problems will inevitably arise.Tax collection and administration are also facing new requirements and challenges.How to effectively improve the quality and efficiency of collection and administration has currently become an important issue which is urgent to be solved by the tax authorities.This paper first introduces the concepts and related theories of construction industry,value-added tax as well as tax collection and management,and then analyzes the present situation of value-added tax and the collection and management of construction industry from a national perspective.Based on the above situation,taking J City as an example,this paper introduces the local management methods based on the actual work of the tax authorities,and draws out the problems existing in the current tax collection and management through the analysis of the actual cases.Combining the results of the interviews,this paper aims to discover the existing problems in the collection and management of the current construction industry,and to analyze the causes of the problems from the aspects of the imperfect tax system,imperfect tax administration mechanism,low level of informatization,and low compliance of taxpayers with tax laws.Finally,suggestions and countermeasures are put forward in terms of perfecting tax laws and regulations,improving the management mechanism,improving the level of informatization and optimizing taxation services,with the expectation of providing a beneficial reference for strengthening the tax collection and management of construction industry.