Research On Risk Prevention Of Value-added Tax Collection And Management Of Construction Industry In Dali Prefecture After The Reform Of Vat Reform

The construction industry has long been an important part of my country’s economy.Its upstream and downstream industrial chains influence each other and are related to all aspects of our daily life.It has a great relationship with industry,manufacturing,real estate,and agriculture.As an important tourist city,Dali Prefecture is an important level of the western Yunnan urban economic circle.Because the city is in the development period,the problem of infrastructure shortcomings is very prominent,which provides a very good opportunity for the growth of the construction industry.With the continuous increase of projects,the output value realized by the construction industry will increase accordingly,and at the same time,it will also increase the tax revenue of the construction industry.But at the same time,with the "VAT reform",the construction industry has a wide range of businesses and the construction project business is more complicated for special reasons,leading to the continuous reflection of the collection and management risks in the tax collection and management process of construction projects.It makes my country’s construction industry tax collection and management more difficult and challenging.This article will first define the "VAT reform",the construction industry "VAT reform",and the related concepts of tax collection and management.Starting from the general theory of policies,it will use literature research,data analysis and case analysis to study the implementation of the construction industry in Dali.After the“VAT reform”,there are collection and management risks and challenges in the process of value-added tax collection and management,and further analyze the main reasons for these risks,and put forward countermeasures and suggestions to deal with the collection and management risks and management challenges.The study found that the current tax collection and management work of the construction industry in Dali prefecture has risks such as weak collection and management expertise,greater difficulty in collection and management,more problems in the implementation of tax policies,and non-compliance by taxpayers.These risk problems are mainly due to the imperfect talent training system,the outdated collection and management mechanism,the incomplete taxation policy of the construction industry,and the uneven quality of construction enterprises.According to the risks found in the process of collection and management,this article will put forward countermeasures and suggestions to effectively prevent the tax collection and management risks of the construction industry in Dali.The first is to improve the talent training mechanism to provide strong talent support for taxation work;the second is to further optimize the tax collection and management mechanism,strengthen the monitoring of tax sources and risk management,and improve the quality and efficiency of collection management;the third is to improve the tax policy of the construction industry and try to make the policy Simple and easy to implement,minimize the risk of collection and management;fourth,improve the tax compliance of construction enterprises,further standardize business behavior and financial accounting,and prevent risks from the source.