建筑业营业税改征增值税外文文献翻译最新
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The research of VAT 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 VAT deduction, the VAT deduction of the entire production chain rupture, is not conducive to the healthy development of construction industry and its downstream enterprises. Especially the \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 VAT. But in the process of the VAT pilot, construction as one of the first industry, enter the pilot program is absent a few degrees VAT 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 VAT 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 \to increase\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, 建筑业营业税改征增值税外文文献翻译最新
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 VAT 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 VAT should contain every link from production to retail. Not only to the VAT 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 VAT tax discrimination against product exists, the choice of consumer and producer distortions, the VAT 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
建筑业营业税改征增值税外文文献翻译最新
source monitoring, and caused serious tax loss. Meyer pointed out that the construction \to increase\is to reduce the double taxation, including their double taxation, namely due to the circulation links and the business tax on turnover does not consider cost to taxpayers tax burden and tax and VAT before double taxation, namely in the construction industry including VAT of goods to calculate and pay business tax, again lead to buckle chain rupture. Briscoe thinks, during the construction of construction engineering, in the early stage of the project for a long period of time are only input, output, lead to national tax can be levied, therefore, can implement a VAT prepay system for construction, and according to the schedule of completion project settlement, again after the completion of liquidation. 3 The necessity of VAT instead business tax
3.1 Value tax deduction chain rupture and double taxation
VAT has to eliminate double taxation, maintain the advantage of tax neutral, but it also puts forward the requirement of broadening the tax base on value added tax, namely only when its cover all categories of goods and services trade, can fully guarantee the VAT deduction chain with integrity and continuity. The VAT tax law's combination of divided the buckle chain in the process of labor in the production flow of goods, due to the construction of social reproduction of the intermediate links, to its sales tax burden makes the enterprise in the industry and the upstream enterprise exchange value-added tax will not be able to get deduction, if VAT taxpayer building materials supply company, material in the circulation link already the transfer amount to pay value added tax, but because of the construction business tax levy, purchase the material of this part of the tax of input tax construction enterprises cannot undertake deduction, even to a sales tax, on the double taxation problem is very serious. Downstream enterprises, such as infrastructure, real estate and other industries to provide goods or services when also can't issue special VAT invoices for the continued flow of tax, value-added tax deduction chain interruption here, and downstream enterprise tax burden heavier.
3.2 Monitor vulnerabilities in tax imposed erosion Due to construction enterprises widespread phenomenon in construction of long
建筑业营业税改征增值税外文文献翻译最新
