Analysis of Effect of “the Replacement of Business Tax by Value-Added Tax” in the Construction Industry and Suggestions

DOI

10.2991/emim-16.2016.200How to use a DOI?

Keywords

Construction industry; Tax revenue; VAT

Abstract

This thesis demonstrates the effects of "the replacement of business tax by value-added tax (VAT)" on the construction industry and the results of this policy and put forward relevant suggestions. Documentary analysis, statistical analysis. There are many problems about the implementation of "the replacement of business tax by value-added tax", such as no specific regulations of the designation of tax payment places, a lack of VAT deduction chain between upstream and downstream enterprises, the great difficulty of tax supervision by the government, etc. The government should expedite the institutionalization of "the replacement of business tax by value-added tax" in the construction industry and expand the pilot scope in various regions and industries. It should also intensify the supervision over tax payment and management so as to improve the management level.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Xing Liu
PY  - 2016/04
DA  - 2016/04
TI  - Analysis of Effect of “the Replacement of Business Tax by Value-Added Tax” in the Construction Industry and Suggestions
BT  - Proceedings of the 6th International Conference on Electronic, Mechanical, Information and Management Society
PB  - Atlantis Press
SP  - 969
EP  - 973
SN  - 2352-538X
UR  - https://doi.org/10.2991/emim-16.2016.200
DO  - 10.2991/emim-16.2016.200
ID  - Liu2016/04
ER  -