Study On The Impact Of Replacing Business Tax With VAT On The Tax Burden Of Jiangsu Construction Industry

With the approval of the state council,the pilot program of replacing business tax with VAT has been carried out nationwide since May 1,2016.Business tax payers in the construction,real estate,financial and life services industries have been included in the pilot program.Since then,the business tax has completed its historical mission,and the value-added tax has entered the stage of China’s tax system with a new look.In the future,China will become one of the countries with the most advanced VAT system in the world.It can be seen that China has been actively exploring and pushing forward reforms,both in terms of tax categories and tax rule by law.Based on the above background,this paper first explores the comprehensive research results both at home and abroad,and then are put forward in the tax burden,on the basis of variable factors,can affect the construction industry by building tax calculation model to analyze construction under the condition of the different taxpayers,to analyze its under what circumstances,can achieve the purpose of tax cuts,at the same time,using the empirical analysis,to construction industry after the "replace business tax with value-added tax(VAT)" carried out an in-depth study and analysis to add " replace business tax with value-added tax(VAT)" tax changes impact on their industry,then according to the analysis results and to add " replace business tax with value-added tax(VAT)" impact on the macro and micro economy effect after implementation,,in turn,determine the construction camp " replace business tax with value-added tax(VAT)" to the economic impact of construction industry in China,and at the same time according to the results from the government department puts forward the feasibility Suggestions to perfect the construction camp " replace business tax with value-added tax(VAT)",aimed at the construction camp " replace business tax with value-added tax(VAT)" perfected and optimized to provide theoretical support and experience for reference,through the " replace business tax with value-added tax(VAT)" adjustment to promote our country to optimize industrial construction,transform the comprehensive economical growth mode,perfect the tax system structure,and balance the development of social undertakings.