Abstract: As the pillar industry of China's economy, the construction industry is also the main industry in the pilot reform of the camp. In the construction industry, with the implementation of the reform of the camp, the accounting work has also undergone profound changes. Therefore, based on the perspective of camp reform, this paper first combs its influence on the accounting work of construction industry, and then puts forward some humble opinions on how to do a good job in the accounting work of construction industry under the camp reform.

Keywords: camp reform; Construction industry; Accounting work

The core of the reform is that taxpayers change from paying business tax to paying value-added tax. It is a major tax reform in China in the new period, which can not only eliminate double taxation, but also balance the industrial tax burden, promote the rapid development of industrial service industry, especially effectively break through the bottleneck of traditional tax sharing system. China's policy of changing business tax to value-added tax was piloted from 20 12 to 20 16, with real estate, construction, finance and other industries as reform pilots, which explored a tax reform model with China characteristics for China. In this situation, it has also brought many influences to the accounting work in the construction industry. This paper analyzes this.

1. Analysis of the impact of camp reform.

Before the implementation of the camp reform, the business tax in the main business income of the construction industry was tax-included income, which was only accounted for in the business tax payment link. However, after the implementation of the camp reform, because the main business income is after-tax income, there are some differences in accounting methods, and the differences are greater than the accounting methods, especially in product pricing and tax accounting. The implementation of camp reform has both positive and negative effects on engineering accounting. The following author mainly analyzes its negative effects. The first is the impact on enterprise income accounting. The income accounting before and after the implementation of the camp reform is completely different. Before the implementation of camp reform, the construction industry paid business tax based on the overall cost of construction projects. However, after the implementation of the camp reform, Jian 'an project construction cost, which has value-added tax, is not included in the income accounting of the construction industry, so there is a big difference between the income accounting of the construction industry and the actual income, which will have an impact on the accounting of construction enterprises and the final economic benefits. The second is the impact on enterprise accounting cost accounting. The cost accounting of construction enterprises has many contents, mainly including the accounting of material cost and personnel cost. Cost accounting needs to be very specific. Taking building materials as an example, all the material costs in construction need to be calculated. In terms of personnel, it is also a question whether it is necessary to increase the value-added tax of labor costs under the reform of the camp. With the implementation of camp reform, accounting cost accounting items have increased. To a certain extent, the increase in the tax burden of the construction industry will easily lead to the difference between cost accounting and actual expenditure, which will have a great impact on the economic benefits of the whole construction industry. Especially under the reform of the camp, when calculating the cost, it will also involve stipulating that the assets will be deducted from the input tax according to the obtained VAT invoice, resulting in a larger asset-liability ratio of construction enterprises. The third is the impact on corporate cash flow. Before the implementation of the reform of the camp, China's construction industry adopted the method of withholding and paying business tax, so that the cash flow of construction enterprises would generally not be affected. With the implementation of camp reform, construction enterprises need to do their own work inspection and valuation to pay the current value-added tax. Insufficient input tax deduction will affect the cash flow of construction enterprises and increase their liquidity pressure. In addition, some construction units delay the payment of progress payment, and the time of paying value-added tax is later than the time of collecting project funds, which will greatly increase the net cash flow of enterprises.

2. Analysis and exploration of the countermeasures for the reform of the camp.

In view of the negative impact of the implementation of the current camp reform on the accounting work in the construction industry, it is necessary to pay attention to the following work in order to promote its positive impact and minimize the negative impact:

2. 1 Improve the accounting system

The original intention of implementing camp reform is mainly to promote the steady development of construction enterprises, but it also inevitably brings negative effects, especially the problems existing in accounting. Therefore, in order to deal with these problems, as a construction industry, the existing accounting system of the construction industry must be continuously optimized and improved, and the standards of tax calculation and the methods and procedures of payment need to be effectively clarified. Only by establishing a perfect accounting system in the construction industry can we lay a foundation for the standardization of accounting work and processes, and then effectively improve the accounting efficiency and quality of accounting in the construction industry. In the process of perfecting the accounting system, it is mainly by means of modern network and computer technology, and according to the actual financial situation of the construction industry, the accounting workflow is reasonably compiled, thus promoting the development of accounting work.

2.2 Improve professional quality

With the implementation of the camp reform, the internal and external development environment of the construction industry has undergone subtle changes. In order to adapt to the new requirements under the new situation, the construction industry needs to strengthen internal construction, especially in accounting personnel, strengthen professional education and training, and strive to improve professional quality, so as to better grasp the relevant tax knowledge and laws and regulations under the reform of the camp, continuously strengthen its sense of service and responsibility, and regularly strengthen professional quality assessment, so as to better cope with the disadvantages brought about by the reform of the camp.

2.3 Strengthen bill management

The construction industry designed in the reform of the camp has many restrictions on the use of bills, so in the bill management, it is necessary to strengthen the management of special bills in order to better avoid financial risks and realize the efficient and orderly operation of enterprises. Due to different taxpayers, the types of bills issued are often different, which is also related to the nature of invoices and the amount of tax paid. Therefore, as an accountant in the construction industry, it is necessary to strengthen the accounting work, strengthen the management of bill use in strict accordance with the norms, strengthen the transmission of relevant bill management methods, fill in the invoice amount, term and unit strictly and carefully, and properly keep relevant vouchers and bills to better reduce their financial risks.

2.4 Adjust tax planning

Because the reform of the camp has a great influence on the accounting work of the construction industry, involving the calculation of business tax and value-added tax and the way of paying taxes, accountants should not neglect their work, strengthen the analysis of the content of the reform of the camp and pay attention to the overall planning of tax payment. Generally speaking, in tax planning, we need to strengthen the following work:

2.4. 1 Tax planning is carried out by decomposing sales revenue.

The land value-added tax collection policy under the reform of the camp is to increase income by time and exceed the progressive tax rate. Therefore, targeted measures should be taken to appropriately reduce the tax burden of land value-added tax, such as increasing the circulation of sales links. The common method is to implement decentralized income planning based on the perspective of organizational structure, select the parts that can be processed separately and then process them in batches. A professional real estate sales company is established under the company and transferred to the sales company at a certain price, and the sales company sells at a higher price. Even if the sales company is not a real estate development enterprise, it can not enjoy the deduction and tax exemption of low tax increase rate, but it can split the land value-added tax into two. In this way, the value-added amount and value-added rate can be reduced. In the end, ordinary standard houses can reach the standard of not paying land value-added tax, while the value-added rate and value-added rate of non-ordinary standard houses can be reduced, so that the tax amount of land value-added tax will be reduced.

2.4.2 Reasonable planning of clearing nodes.

Generally speaking, construction enterprises need to do a good job of tax settlement according to certain processes. The common practice is to liquidate enterprise income tax and land value-added tax first, then liquidate the liquidation period, that is, combine the relevant audit reports in the accounting statements during the liquidation period, the relevant registration approved by the competent tax department and the liquidation summary report of the national tax within three years, and finally cancel it in the industrial and commercial department. According to national regulations, the taxable subject must settle the land value-added tax if one of the following conditions is met: ① All projects in real estate development are completed and sold; ② Real estate development projects that have been resold but not yet completed and settled; ③ Direct transfer of land use right. When one of the following conditions is met, it needs to be liquidated by the competent tax authorities: ① The real estate development project has been completed and accepted, and the transferred construction area is 85% or more, or less than 85%, but the remaining saleable construction area has been occupied or leased; (two) the sale or pre-sale license has not been completed for three years; (three) the taxpayer has applied to cancel the tax level but has not gone through the land value-added tax liquidation procedures; (4) Other relevant materials as prescribed by the tax authorities. Therefore, the settlement time node of land value-added tax can be all sales, or it can be carried out during the period from 85% to all sales.

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To sum up, the accounting work in the construction industry is highly professional under the background of camp reform, so we must pay attention to the analysis of its negative impact and strengthen its optimization and improvement from the above four aspects, so as to better ensure the improvement of accounting work.

References:

[1] at the right time. A study on the influence of the reform of the camp on the accounting of the construction industry [J]. Modern Economic Information, 20 17(23):25 1.

[2] Haan Lee. Exploration of accounting methods in construction industry under the influence of camp reform [J]. Science and Technology Economic Herald, 20 17( 15):226+228.

[3] Zhong. Exploration of accounting work in construction industry under the background of camp reform [J]. Modern Economic Information, 2016 (11): 264-265

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