With the accelerated development of market economy, in order to better meet the requirements of the international market, China's tax reform has also undergone a relatively large reform, and "reform of the camp" is a very important content in the tax reform. With the implementation of the "camp reform" in the construction industry, it has had a far-reaching impact on the construction enterprises in China. These effects have both positive and negative effects. Construction enterprises should attach importance to the "reform of the camp" in practical work, so as to ensure the better development of enterprises. This paper will analyze the influence of "VAT reform" on the tax burden of construction enterprises, and discuss the measures for construction enterprises to deal with "VAT reform", hoping to help the development of tax work of construction enterprises in China.

Analysis of the Influence of "Reform of Business Tax" on the Tax Burden of Construction Enterprises

(A) "camp reform" has a positive impact on the tax burden of construction enterprises.

"1" and "camp reform" can avoid repeated taxation of construction enterprises. Construction industry is a pillar industry in China, which plays a very important role in promoting the development of market economy. The tax reform of "increasing the value of construction enterprises" can effectively avoid the problem of repeated taxation of construction enterprises, and also play an important role in promoting the international development of construction enterprises. Taking the tax activities of a construction enterprise as an example, this paper discusses the influence of "VAT reform" on corporate tax burden. The revenue confirmed by a construction enterprise in China at the end of 20 15 is 10 billion yuan. In this accounting interval, the deductible input value-added tax is 600 million yuan, and other costs of enterprises are 200 million yuan. Before the "camp reform", construction enterprises need to pay enterprise income tax and business tax. According to the calculation, the construction enterprise needs to pay business tax10× 3% = 30 million yuan, and income tax (10-2-6-0.3) × 25% = 42.5 million yuan, totaling 72.5 million yuan. After the reform of "VAT reform", construction enterprises have to pay enterprise income tax and value-added tax. The output tax of value-added tax this year is calculated as follows:10 (/1+1%) ×11%= 99 million yuan, and the input tax is 6 (. Income tax payable by construction enterprises: (10/1.1-6/1.17-2) × 25% = 47 million yuan, totaling 58.8 million yuan. By comparison, it can be found that the tax burden paid after the "camp reform" is 0./kloc-0. 37 billion yuan lower than that before the "camp reform", and the tax burden of construction enterprises is obviously reduced. 2. Reduce the operating costs of construction enterprises. The characteristic of the value-added tax implemented in China is that enterprises do not need to include the value-added tax on fixed assets in the cost, but reduce the tax burden of enterprises through deduction. This reduces the capital that enterprises need to invest to a certain extent, and construction enterprises can invest the reduced tax burden in production and operation projects, thus reducing the working capital of construction enterprises, improving the speed of capital flow, and being more conducive to construction enterprises to carry out new investment projects.

(B)' camp reform' on the negative impact of the tax burden of construction enterprises

1. After the actual tax burden increases due to insufficient input tax deduction, in order to reduce the corporate tax burden, construction enterprises need to increase the input value-added tax in their business activities, so that more tax deductions can be made. From a relatively simple point of view, the business tax rate of construction enterprises is 3%, and the value-added tax rate is 1 1%. Therefore, in order to reduce the actual tax burden of construction enterprises, it is necessary to ensure that the deductible input tax of enterprises exceeds 8% of the total income of construction enterprises. However, in practice, due to the limitation of objective conditions, usually only some construction enterprises can obtain the full input tax invoices, while other construction enterprises can realize the input tax deduction. After the "VAT reform", the main items that cannot be deducted from the input value-added tax of construction enterprises are: when purchasing raw materials from suppliers who pay taxes according to the simple method, suppliers cannot issue special deduction invoices; When a construction enterprise purchases products as employee welfare expenses, the special invoices obtained cannot be deducted; Taxes and fees corresponding to abnormal losses in transit. Construction enterprises should pay attention to the non-deductible situation and avoid increasing the actual tax burden. 2. Poor management of special invoices leads to an increase in tax burden. According to the regulations, construction enterprises can only deduct the input if they obtain special VAT invoices. Therefore, after the "VAT reform", the management of special VAT invoices becomes very important. However, in practice, the management of special invoices for construction enterprises is not ideal. This is mainly because the business scope of construction enterprises is relatively wide, and there are a series of production and sales links in the business process, which will involve a large number of professional invoices. At the same time, it is difficult to collect some special VAT invoices, and some units are not qualified to issue special VAT invoices. Therefore, at present, the management of special invoices for value-added tax in construction enterprises is quite chaotic.

Two, the construction enterprise "camp reform" approach

The tax reform of "camp reform" has brought great influence to construction enterprises. Construction enterprises should actively explore ways to deal with "camp reform" through careful study and analysis. Specifically, construction enterprises can strengthen tax work from the following aspects.

(A) to strengthen the understanding of enterprise employees "camp reform"

In order to ensure the quality of construction tax work and reduce the tax burden of enterprises in the "camp reform", construction enterprises should first strengthen their employees' understanding of the "camp reform". After the "camp reform", the most important thing in their tax activities is to obtain special invoices for value-added tax. Therefore, the enterprise tax department should first establish a good tax awareness among employees through good publicity means, and clarify the role of special VAT invoices in tax deduction. At the same time, it is necessary to strengthen the training of financial personnel and improve the tax work quality of construction enterprises by improving their professional quality. In addition, systematic training should be given to the staff who may participate in the production and operation of construction enterprises, such as material buyers, budget and final accounts preparers and project managers. To ensure that the knowledge of relevant personnel can be updated in time, and enhance the positive impact of "reform of the camp" on the tax burden of construction enterprises.

(B) to strengthen the contract management of construction enterprises

The "camp reform" has a great influence on the financial activities of construction enterprises. Enterprises should establish scientific financial management rules, improve their original financial habits and increase special tax accounting posts in accordance with relevant legal requirements and their own actual conditions, so as to improve their adaptability to the "reform of the camp". At the same time, construction enterprises should strengthen contract management. Specifically, when concluding a contract, a construction enterprise should clearly stipulate the types of invoices, the time of issuing invoices and the relevant liabilities for breach of contract in the contract, so as to ensure that the enterprise can obtain special invoices for value-added tax within the specified time.

(C) improve the quality of tax planning of construction enterprises

Improving the quality of enterprise tax planning is an important measure to ensure that construction enterprises can better adapt to the "reform of the camp". First of all, construction enterprises should analyze their own operating conditions in financial activities and accurately find the starting point of tax work. For example, when a construction enterprise selects a subcontractor, if the subcontractor is a small-scale taxpayer, the construction enterprise should clarify the following contents: Can the subcontractor entrust other institutions to issue special VAT invoices, and if so, what is the tax deduction rate for issuing special VAT invoices? At present, most subcontractors in China are small-scale taxpayers. When signing a contract, construction enterprises should discuss the value-added tax with each other in detail and make clear provisions in the contract to promote the reasonable transfer of tax burden. Secondly, construction enterprises should also make scientific choices about their taxpayer status. After the "camp reform", construction enterprises should choose the taxpayer status that can bring great advantages to the enterprise tax burden reduction according to their own actual conditions while meeting the relevant requirements. In addition, we should also pay attention to items that cannot be deducted from the VAT input tax, such as goods purchased as employee welfare funds and raw materials purchased from suppliers who pay taxes in a simple way.