Research On Tax Problems And Countermeasures Of Construction Industry After "Replacing Business Tax To Value Added Tax" ——Taking Yuxi City As An Example

Since January 1,2012 on the transportation industry and part of the modern service industry in Shanghai as of the date of change increases the pilot for camp,after more than four years of regional and industrial expansion,since the date of 1May 2016,the four industry all of the original implementation of the business tax,value-added tax levying scope,the business tax in our country completely quit the historical stage,value-added tax system in our country into a new historical process,China’s tax reform has been further advanced."Camp to increase" the purpose of the main is to implement tax reform thorough transformation,eliminate the disadvantages of the business tax double taxation,through VAT deduction chain,give full play to the advantages of value added tax to promote social division of labor cooperation,promote transformation and upgrading of service industry development and manufacturing,and at the same time,the supply side structural reform,to carry out structural tax cuts.Construction industry is the pillar industry of national economy and finally into the "camp" instead of one of the four major industries,the construction industry to increase "camp" policy adjustment is put forward by the attention of the society from all walks of life,for the construction industry,the arrival of the "camp" instead help to solve the double taxation problems of the construction industry in the past,to avoid the original business tax VAT deduction,as a result of the chain rupture,It is beneficial to promote the healthy development of the construction industry chain in the future,and it is of positive significance to promote the standardization of construction industry tax and reduce the tax burden of construction enterprises.However,at present,some construction enterprises have not adapted to the changes brought by "replacing business tax with value-added tax" in tax planning,resulting in increased or even high tax burden,which has brought certain pressure to the development of enterprises.In order to effectively solve the common phenomenon of this industry,it is necessary to deeply analyze the problems presented,and then find out the effective path of reasonable control of tax burden.In addition,due to the short implementation time of "replacing business tax with value-added tax" and the complex business model of the construction industry and the characteristics of many,small and scattered construction projects,there are inevitably a series of risks and problems in the management of various departments.The "replacing business tax with value-added tax" in the construction industry has gradually become one of the key and difficult points in China’s tax reform.Based on the perspective of national administrative department,the combination of Yuxi city after the "battalion to increase" tax and management of the construction industry,through the "battalion to add" Yuxi city after the development of construction enterprises,the situation of tax and tax increase or decrease in situation,the enterprise internal financial management,tax planning,invoice management,Then find the problems and causes in the pilot process of "replacing business tax with value-added tax".Proposed and policy,tax administration level,the government management level,enterprise puts forward some measures for the four angles to weaken the impact of the policy to the enterprise development,to achieve the effect of the policy itself should be made to strive for Yuxi city for the government related department to improve the management of the construction industry,power Yuxi city construction enterprises to develop and promote industrial upgrading.