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原文

The research of V AT instead business tax in construction industry

Smart M

Abstract

Construction belongs to the scope of business tax collection, as a result of the construction industry feature makes it with the current scope of value-added tax levy has certain overlapping, leads to a double taxation. Construction belongs to the middle part of the national economy. The industry cannot be V AT deduction, the V AT deduction of the entire production chain rupture, is not conducive to the healthy development of construction industry and its downstream enterprises. Especially the "consumer" V AT increase construction after the implementation of the tax burden, due to the purchase of fixed assets cannot be deduction, to some extent hindered the construction of high-end technology and equipment updating and transformation and upgrading of industrial interior. Therefore, the construction industry is bound to change the business tax to V AT. But in the process of the V AT pilot, construction as one of the first industry, enter the pilot program is absent a few degrees V AT expansion, shows that the complexity and particularity of construction itself will encounter many difficulties in the reform process, therefore this article through the construction of this special difficulties of the industry to paid V AT to analysis, from two aspects of tax system design and the national policy recommendations put forward the corresponding solution, hope to be able to for construction "camp to increase" and provide some references for the fiscal and taxation system reform.

Key words: Value-added tax; Business tax; Construction industry

1 Introduction

Construction is a basic unit of the national economy, from a macroeconomic perspective, created by the construction industry output value and added value for the growth of the national economy has played a huge role. Second, the construction industry is a huge driving force for the development of related industries. Must carry on the production building, need the support of a large number of upstream industry,

such as building materials, nonferrous, electronic, etc., so can drive the related industries and departments of production, management and sales, is the material consumption process. At the same time, also need to transportation, electronics and other industries to provide the corresponding service and technical support, drive the talented person's demand, and absorb a lot of material products from industries and departments. Finally, the construction industry in society has also made great contributions to resolve the problem, and focuses on the problem of employment. In addition, the construction industry belongs to labor-intensive sectors. Most of the work can't use machinery to replace manual, need a large amount of human capital to support the operation of the whole industry, thus absorbed most of the employment in the society. Add into the input tax of fixed assets can't touch buckle, limits the enterprise through the increase of fixed assets investment improve the efficiency of the scale of production and development.

2 Literature review

For the research of value added tax system reform, scholars have made broad discussion. Richard pointed out that can implement V AT tax fairness, promote the balance of payments, while maintaining steady economic development, and can solve part of the domestic and international contradictions. Ellen after comparing the value-added tax system and its execution result that V AT should contain every link from production to retail. Not only to the V AT for goods, when the service as a kind of be put into use, it is imposing value-added tax. Stephen think easy management, wide tax base of value-added tax can reduce some other forms of sales tax has undesirable properties, especially can eliminate tax cost structure in the industry of accidental accumulation, avoid such as tax amount accumulative total turnover tax. Tate professor pointed out that the service does not impose value added tax means that the production V AT tax discrimination against product exists, the choice of consumer and producer distortions, the V AT in services is conducive to the development of service industry and improve its competitiveness. Ariel points out that the tax authorities in invoice management loophole in the construction industry, subcontract, callings phenomenon is serious, increase the difficulty of the competent authority for tax