The Influence Of "Business Tax To VAT" On Construction Enterprises And The Countermeasures ——Take Example On SZ Construction Company

With Premier Li Keqiang announced at the 12 th National People’s Congress that the "business tax to value-added tax" would be fully implemented on May 1,2016,the construction industry has entered the era of value-added tax.The original intention of the implementation of "business tax to value-added tax" is to solve the problem of double taxation and deduction and reduce the tax burden of enterprises.However,with the changes in the main payment taxes,tax rates and tax calculation methods of the construction industry after the current "business tax to value-added tax",whether the actual tax burden of construction enterprises has decreased as the original intention of policy implementation and whether enterprises can adjust their business system in time to adapt to the tax system reform are worthy of further study.Firstly,through literature retrieval and comparative analysis,this paper calculates the impact on the theoretical tax burden of general taxpayers and small-scale taxpayers of construction enterprises before and after the "business tax to value-added tax" from a theoretical perspective,that is,the tax reform can reduce the tax burden of general taxpayers of construction enterprises and small-scale taxpayers of construction enterprises directly under certain conditions;Then,the double difference method is used to empirically analyze the above calculation results,and the financial reports of 54 A-share listed companies in the construction industry and 387 data samples from 2014 to 2020 are selected for multiple regression analysis.It is confirmed that the "business tax to value-added tax" can reduce the turnover tax rate of construction enterprises,urban construction tax,additional tax rate and total tax burden rate,but the impact on the tax burden rate of enterprise income tax is still uncertain;Finally,combined with the investigation and analysis method and case analysis method,SZ construction company is introduced to compare and analyze the financial data of the enterprise from 2014 to 2021 and the relevant data of the completed l project.It is found that the tax burden of the enterprise has not been reduced after the tax reform,but is on the rise as a whole.In order to explore the reasons why enterprises did not realize tax reduction,this paper analyzes the differences between value-added tax and business tax policies,combined with the actual operation of enterprises,and obtains the problems existing in the process of policy adaptation,which are mainly reflected in the failure of enterprises to timely change their tax Thinking and formulate stable adaptation policies after "business tax to value-added tax",resulting in insufficient input tax deduction,difficult procurement cost management,non-standard contract management,unprofessional fiscal and tax management and so on.Through the above research and analysis,this paper finds the existing problems of SZ construction company,so as to provide countermeasures in different fields: first,improve the invoice issuance application process,optimize the invoice acquisition review,and add an invoice management specialist;Second,improve the cost control system,balance the purchase cost and value-added tax,deduct the input tax,and establish a labor employment subsidiary within the scope of control;Third,make full use of tax budget,formulate contract model,strengthen risk management and establish supplier files;Fourth,strengthen the professional ability of the finance and taxation team,improve the finance and taxation management and many other strategies,hoping to promote SZ construction company to optimize the enterprise finance and taxation management process,cost control system and talent management scheme.This paper takes non-listed enterprises as a case,which is more appropriate to the operation of many non-listed enterprises.It is expected to be helpful for construction enterprises to fulfill their tax obligations according to law,improve the tax system and improve the comprehensive management of enterprises;It provides reference value for tax departments,regulators and other government departments to complete their duties of collection and management and optimize the tax system.