First, the background of "camp reform" of construction enterprises
Under the old parallel tax system of business tax and value-added tax, due to the discontinuity between business tax deductions, the phenomenon of repeated taxation is serious, which increases the tax burden of enterprises to some extent. In order to solve this problem, China began to levy value-added tax from business tax on 20 1 1, which is an important development trend of current tax reform. According to China's three-step plan of "camp reform": first, pilot projects in some industries and regions; Then pilot some industries nationwide, starting from 20 13, and the pilot scope of some industries has been extended to the whole country; Finally, the business tax will be abolished and the value-added tax will be levied nationwide. According to the plan, China is expected to complete this tax reform during the Twelfth Five-Year Plan period at the earliest.
The impact of tax reform on enterprises is the most noteworthy issue, especially construction enterprises. The construction industry is an important industry related to the stability and sustainability of China's economic development. The operation of China's construction enterprises' "camp reform" will help to improve the market order of construction enterprises, improve their technical level and enhance their market competitiveness. It can improve the profitability of construction enterprises on the basis of reducing the cost of enterprises.
Second, the "camp reform" on the impact of construction enterprises
At present, the "camp reform" being implemented by construction enterprises has played a positive role to some extent, but there are also a series of negative effects in the implementation process. Many construction enterprises under the author's unit are facing the opportunities and challenges brought by the "reform of the camp".
1. Positive impact
(1) Improve the economic benefits of enterprises and promote the sustainable development of construction enterprises. After the implementation of the "VAT reform" policy, the biggest benefit brought to construction enterprises is to reduce the tax payment of construction enterprises and solve the problem of difficult tax planning of construction enterprises in the past. After the implementation of the "VAT reform", on the one hand, it avoids the disadvantages of double taxation of value-added tax, and implements a single taxation method for construction goods, which reduces the tax burden of enterprises, enhances their investment confidence, and reflects the tax balance to a certain extent; On the other hand, "VAT reform" can ensure that construction enterprises can obtain special VAT invoices for purchased machinery and equipment and various raw materials before the start of construction, and enterprises can deduct these taxes when paying taxes to the state, so that construction enterprises can greatly reduce the costs related to construction projects [2]. The "camp reform" has brought a very favorable development environment to construction enterprises, and promoted the development of China's construction industry and the implementation of the "camp reform" nationwide.
(2) Reducing the tax risk of construction enterprises Since the realization of the "reform of the camp", construction enterprises no longer need to spend a lot of manpower and material resources on tax planning, which effectively reduces the tax risk of enterprises and lays a good foundation for the benign development of enterprises.
2. Negative effects
(1) The influence of the construction industry on the construction management. The construction industry is a special industry. The implementation of "camp reform" will bring a series of changes, which requires the construction industry to make corresponding adjustments to these changes, making construction management relatively complicated. For example, after the business tax is changed to value-added tax, some contents of the national unified basic quota and budget of construction projects need to be revised, and the budget preparation of the construction unit's bidding, the corresponding design budget and construction drawing budget preparation, and the contents of the public bidding documents released to the outside world should also be adjusted accordingly.
In addition, due to the implementation of the new quota standard, the construction budget of the enterprise needs to be revised and the internal quota of the enterprise needs to be re-compiled. Therefore, "camp reform" will lead to a series of changes in budget quotation, real estate price and market development.
(2) Impact on the tax burden of construction enterprises The impact of "VAT reform" on the tax burden cost of construction enterprises is related to the industry tax rate and enterprise cost structure. For example, a construction enterprise did not get enough input tax after the reform of the camp, but increased the tax burden. The main reasons for the increase in tax burden are: ① it is difficult to deduct the input tax of building materials; (2) The construction labor cost cannot be deducted to increase the tax burden; (3) The reform of chattel leasing will increase the tax burden of the construction industry; ④ Commercial concrete and other materials increase the tax burden; ⑤ It is difficult to collect and authenticate special VAT invoices. 3. Impact on the financial status of construction enterprises In addition to the above-mentioned effects, "camp reform" will also lead to changes in the financial status of construction enterprises, such as an increase in asset-liability ratio, a decrease in profits, and an increase in cash flow expenses.
Third, the strategy of construction enterprises to deal with the problem of "camp reform"
The "camp reform" in the construction industry has a great influence on the market behavior, financial management and business model of enterprises, which is conducive to standardizing the order of the construction market. In order to cope with the challenges brought by the "construction industry reform", the author suggests that construction enterprises can adopt the following strategies to reduce the negative impact.
1. Actively improve the tax system and improve the level of organization and management. The reform of the construction enterprises affiliated to our company needs to be guided by clear rules and regulations, work processes and standards. At the same time, it is also an effective means to adjust the organization and management work for construction enterprises to actively do a good job in the tax work of "reform of the camp". Although construction enterprises are facing great difficulties in the process of "reform of the camp", these problems are not unsolvable. Construction enterprises should pay close attention to the new requirements of tax management, grasp the new trends in time, and quickly adjust relevant regulations to ensure the effective operation of system norms.
2. Strengthen training, improve accounting methods and improve the quality of employees. In order to cope with the complicated changes in accounting work, the accounting treatment methods of construction enterprises have also undergone great changes, and the original accounting methods must be improved. On the basis of their own development characteristics, construction enterprises set up accounting subjects according to the requirements of value-added tax, and implement strict tax payment and accounting work in combination with the policy environment. At the same time, enterprises should regularly train financial personnel, strengthen the training of tax policies related to financial personnel reform and value-added tax declaration, improve the accounting level of financial personnel, make financial personnel familiar with the relevant policies of construction industry reform and the specific requirements of value-added tax declaration as soon as possible, and make corresponding changes in accounting so as to adapt to the implementation of financial personnel reform as soon as possible.
On the other hand, construction enterprises should pay more attention to the use of special VAT invoices by purchasing and other business personnel, and strengthen the collection, authentication and storage of special VAT invoices internally. Make it familiar with the calculation method of value-added tax, improve the efficiency of actual operation, improve the accuracy of the whole accounting work, and provide support for the management of construction enterprises.
3. Actively participate and increase corporate profits. Construction enterprises should actively participate in the development of "VAT reform", make good tax and business planning, take the tax reform of "VAT reform" as the development opportunity of enterprises, make full use of the advantages of input tax deduction, actively expand the business areas of construction enterprises, accelerate business transformation and upgrading, and increase corporate profits. When purchasing building materials or equipment, construction enterprises should choose suppliers with special invoices for value-added tax in order to deduct the tax payable. Construction enterprises can selectively outsource business, and outsourcing those non-core businesses can realize the deduction of input tax, thus reducing the cost of enterprises and maximizing profits.
4. Careful quotation and strengthening the management of value-added tax will increase the tax burden, which will inevitably lead to an increase in the cost of construction enterprises. Like other factors, such as the rising cost of materials and labor, every construction enterprise is facing an increase in tax burden, so the tender offer of the whole construction industry may show a slight upward trend. If the construction enterprises under our unit bid carefully, they can not only keep the profits of the enterprises, but also beat their opponents in the process of competing with other construction enterprises. China's corresponding VAT laws and regulations have very strict management regulations on the purchase, issuance, storage and certification of special VAT invoices. Construction enterprises should strengthen the management of value-added tax to avoid unnecessary economic losses to enterprises.
5. Optimize organization and management. The production characteristics of the construction industry are obviously reflected in the long production cycle, which consumes a lot of manpower, financial resources and material resources. In the long construction period, a lot of money will be consumed, but this process is decentralized and mobile, which increases the difficulty coefficient of organization and management of construction enterprises. It is necessary to gradually optimize and organize management to further improve the efficiency of the construction industry.
6. Regulating the use of invoices The tax environment of construction enterprises is complicated. In the process of issuing invoices, it is usually difficult to carry out simple work because of tax planning and deduction of input tax. In theory, the use of invoices will be more standardized after the "reform of the camp", and the use rate of fake invoices will be reduced. However, in practice, some construction enterprises will distribute their projects to contractors in different regions by way of contracting out contracts, so that due to geographical dispersion, construction enterprises cannot obtain special invoices for value-added tax related to project construction in time and effectively, even after the tax payment period is delayed. To sum up, construction enterprises will inevitably encounter some problems in the "camp reform", which need enterprises to pay attention to and actively respond to, in order to optimize the value-added tax management and improve corporate profits.
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