建筑业营业税改征增值税外文文献翻译最新Word格式文档下载.docx

建筑业营业税改征增值税外文文献翻译最新Word格式文档下载.docx

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Abstract

Constructionbelongstothescopeofbusinesstaxcollection,asaresultoftheconstructionindustryfeaturemakesitwiththecurrentscopeofvalue-addedtaxlevyhascertainoverlapping,leadstoadoubletaxation.Constructionbelongstothemiddlepartofthenationaleconomy.TheindustrycannotbeVATdeduction,theVATdeductionoftheentireproductionchainrupture,isnotconducivetothehealthydevelopmentofconstructionindustryanditsdownstreamenterprises.Especiallythe"

consumer"

VATincreaseconstructionaftertheimplementationofthetaxburden,duetothepurchaseoffixedassetscannotbededuction,tosomeextenthinderedtheconstructionofhigh-endtechnologyandequipmentupdatingandtransformationandupgradingofindustrialinterior.Therefore,theconstructionindustryisboundtochangethebusinesstaxtoVAT.ButintheprocessoftheVATpilot,constructionasoneofthefirstindustry,enterthepilotprogramisabsentafewdegreesVATexpansion,showsthatthecomplexityandparticularityofconstructionitselfwillencountermanydifficultiesinthereformprocess,thereforethisarticlethroughtheconstructionofthisspecialdifficultiesoftheindustrytopaidVATtoanalysis,fromtwoaspectsoftaxsystemdesignandthenationalpolicyrecommendationsputforwardthecorrespondingsolution,hopetobeabletoforconstruction"

camptoincrease"

andprovidesomereferencesforthefiscalandtaxationsystemreform.

Keywords:

Value-addedtax;

Businesstax;

Constructionindustry

1Introduction

Constructionisabasicunitofthenationaleconomy,fromamacroeconomicperspective,createdbytheconstructionindustryoutputvalueandaddedvalueforthegrowthofthenationaleconomyhasplayedahugerole.Second,theconstructionindustryisahugedrivingforceforthedevelopmentofrelatedindustries.Mustcarryontheproductionbuilding,needthesupportofalargenumberofupstreamindustry,suchasbuildingmaterials,nonferrous,electronic,etc.,socandrivetherelatedindustriesanddepartmentsofproduction,managementandsales,isthematerialconsumptionprocess.Atthesametime,alsoneedtotransportation,electronicsandotherindustriestoprovidethecorrespondingserviceandtechnicalsupport,drivethetalentedperson'

sdemand,andabsorbalotofmaterialproductsfromindustriesanddepartments.Finally,theconstructionindustryinsocietyhasalsomadegreatcontributionstoresolvetheproblem,andfocusesontheproblemofemployment.Inaddition,theconstructionindustrybelongstolabor-intensivesectors.Mostoftheworkcan'

tusemachinerytoreplacemanual,needalargeamountofhumancapitaltosupporttheoperationofthewholeindustry,thusabsorbedmostoftheemploymentinthesociety.Addintotheinputtaxoffixedassetscan'

ttouchbuckle,limitstheenterprisethroughtheincreaseoffixedassetsinvestmentimprovetheefficiencyofthescaleofproductionanddevelopment.

2Literaturereview

Fortheresearchofvalueaddedtaxsystemreform,scholarshavemadebroaddiscussion.RichardpointedoutthatcanimplementVATtaxfairness,promotethebalanceofpayments,whilemaintainingsteadyeconomicdevelopment,andcansolvepartofthedomesticandinternationalcontradictions.Ellenaftercomparingthevalue-addedtaxsystemanditsexecutionresultthatVATshouldcontaineverylinkfromproductiontoretail.NotonlytotheVATforgoods,whentheserviceasakindofbeputintouse,itisimposingvalue-addedtax.Stephenthinkeasymanagement,widetaxbaseofvalue-addedtaxcanreducesomeotherformsofsalestaxhasundesirableproperties,especiallycaneliminatetaxcoststructureintheindustryofaccidentalaccumulation,avoidsuchastaxamountaccumulativetotalturnovertax.TateprofessorpointedoutthattheservicedoesnotimposevalueaddedtaxmeansthattheproductionVATtaxdiscriminationagainstproductexists,thechoiceofconsumerandproducerdistortions,theVATinservicesisconducivetothedevelopmentofserviceindustryandimproveitscompetitiveness.Arielpointsoutthatthetaxauthoritiesininvoicemanagementloopholeintheconstructionindustry,subcontract,callingsphenomenonisserious,increasethedifficultyofthecompetentauthorityfortaxsourcemonitoring,andcausedserioustaxloss.Meyerpointedoutthattheconstruction"

thegoalistoreducethedoubletaxation,includingtheirdoubletaxation,namelyduetothecirculationlinksandthebusinesstaxonturnoverdoesnotconsidercosttotaxpayerstaxburdenandtaxandVATbeforedoubletaxation,namelyintheconstructionindustryincludingVATofgoodstocalculateandpaybusinesstax,againleadtobucklechainrupture.Briscoethinks,duringtheconstructionofconstructionengineering,intheearlystageoftheprojectforalongperiodoftimeareonlyinput,output,leadtonationaltaxcanbelevied,therefore,canimplementaVATprepaysystemforconstruction,andaccordingtothescheduleofcompletionprojectsettlement,againafterthecompletionofliquidation.

3ThenecessityofVATinsteadbusinesstax

3.1Valuetaxdeductionchainruptureanddoubletaxation

VAThastoeliminatedoubletaxation,maintaintheadvantageoftaxneutral,butitalsoputsforwardtherequirementofbroadeningthetaxbaseonvalueaddedtax,namelyonlywhenitscoverallcategoriesofgoodsandservicestrade,canfullyguaranteetheVATdeductionchainwithintegrityandcontinuity.TheVATtaxlaw'

scombinationofdividedthebucklechainintheprocessoflaborintheproductionflowofgoods,duetotheconstructionofsocialreproductionoftheintermediatelinks,toitssalestaxburdenmakestheenterpriseintheindustryandtheupstreamenterpriseexchangevalue-addedtaxwillnotbeabletogetdeduction,ifVATtaxpayerbuildingmaterialssupplycompany,materialinthecirculationlinkalreadythetransferamounttopayvalueaddedtax,butbecauseoftheconstructionbusinesstaxlevy,purchasethematerialofthispartofthetaxofinputtaxconstructionenterprisescannotundertakededuction,eventoasalestax,onthedoubletaxationproblemisveryserious.Downstreamenterprises,suchasinfrastructure,realestateandotherindustriestoprovidegoodsorserviceswhenalsocan'

tissuespecialVATinvoicesforthecontinuedflowoftax,value-addedtaxdeductionchaininterruptionhere,anddownstreamenterprisetaxburdenheavier.

3.2Monitorvulnerabilitiesintaximposederosion

Duetoconstructionenterpriseswidespreadphenomenoninconstructionoflongdistance,thecompetenttaxauthoritiesfortheprojectprogressandtaxsituationthereisnowaytoaccuratelymonitor,thetaxregulationoftheconstructionindustryisstillmainlyontheinvoice.ButasaresultofthetaxinvoicenotasVATinvoicesystemcertification,throughthenetworktothroughtaxinvoicemanagementconstructionindustryislikelytoleadtoenterprisestoapplyfor,evennottodeclareless,leadingtothelossoftax.Forexample:

duetotheconstructionenterprisescan'

tusetheinputVATinvoicesdeduction,partoftheenterpriseandupstreamofthematerialsupplieragreementtoreduceproductpriceandnotinvoicesfromoutput,bothenterpriseprofit.Inaddition,someconstructionqualificationisnotprivateenterprise,unlicensedinvolvedhouseholdsthroughsubcontractingfront,theaffiliatedcallingsonqualifiedconstructioncompanies,architectsdirectlytothegeneralcontractingofprojectfundstotheconstructiongroup,theprivatesectoraccounts,andasaqualifiedconstructionenterprisesoftheaffiliatedpartyhardtomanagethemoney,ifyoudon'

tletprovideinvoices,taxauthoritiestomonitorveryhard,isnotconducivetoprotecttheinterestsofthestate'

stax.

3.3"

Engagedin"

and"

mixedpin"

phenomenon”

Engagedinnontaxableactivities"

meansthesamewhentaxpayersengagedinthesaleofgoods,alsoprovidenontaxableservices,andbothhavenodirectaffiliation.Engagedinbehaviorshouldbeaccountedforseparatelyandpayvalueaddedtaxandbusinesstax,can'

tseparateaccountingandaccountinginaccurate,alongwithalltheVAT.Althoughtaxlawstrictlydefines"

engagedinnontaxablebehavior"

hybridsalesbehavior,"

butinthemodernmarketeconomy,thediversificationandtheappearanceofneweconomicform,tothetaxcollectionandadministrationareofgreatdifficulty.Intheactualtaxcollectionandadministration,projectoftenbothmaterialsequipmentsales,installationandconstructionservices,hybridsalesandengagedinbehaviorisnoteasytodistinguish,increasedthedifficultyofthetaxauthoritiesforapprovalbaseforsure,noseparateaccountingforconstructionenterprisethatpartofthetax,islikelytocauseconflictofinterestbetweennationaltaxandlandtax,taxbattle,makeenterpriseduplicateduty.Andbuildingenterprisesalesproducedproducts,valueaddedtaxandbusinesstaxcanbeaccountedforseparately,butsalesofpurchasedproducts,inadditiontoundertakeoutsourcingproductvalue-addedtax,salesevenwhenfullcollectionofbusinesstax,theconstructionindustryuseproducedproducts,morecan'

tleadtothedevelopmentoftheindustry.

4Suggestions

4.1Theincomedistribution

Hasbeenalongtime,businesstaxasthemainbodyoflocalgovernmenttaxesandexist,istheimportantsourceoffinanceforlocalgovernments."

Camp"

instead,SharedbythecentralandlocalVATinsteadoflocalbusinesstaxduty,tosomeextentaffectedthelocalfinanceincome.Reformatthisstagetoachieveasmoothtransition,betheplacewheretheoriginalbusines