| Under the background of replacing business tax with value-added tax in 2019,Premier Li Keqiang delivered the government work report at the second session of the 13 th National People’s Congress.In order to deepen the VAT reform,the current rate of 16 percent for manufacturing and other industries will be lowered to 13 percent,and the current rate of 10 percent for transportation,construction and other industries will be lowered to 9 percent,to ensure that the tax burden of major industries will be significantly reduced.After the tax point of construction enterprises is reduced to 9%,does the negative tax play the purpose of tax reduction compared with before the replacement of the business tax with a value-added tax?We have lowered the VAT rate twice in three years.It can be seen that we are still groping ahead to replace the state-owned VAT rate,and we have achieved the purpose of reducing the tax burden and stabilizing the market through multiple tax rate adjustments.Taking case analysis as the main method,this paper,from the perspective of construction enterprises,comprehensively analyzes the changes of negative tax and theoretical critical points in the whole construction industry under the replacement of business tax with value-added tax and the new tax point,and analyzes the causes and influencing factors of the cases from three different majors,namely housing construction,municipal administration and steel structure.It is concluded that under the new tax point,the actual tax of housing construction,municipal administration and installation projects is not lower than that before replacing the business tax with a value-added tax,while the tax of such professional projects as steel structure engineering is lower.Finally,according to the analysis process,from the aspects of labor cost,material cost,machinery and equipment cost,enterprise management and so on,put forward the corresponding countermeasures,in order to achieve the purpose of reasonable tax reduction. |
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