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中国上市公司社会责任报告研究与分析Studyonsocial
6th International Conference on Electronic, Mechanical, Information and Management (EMIM 2016)
Analysis of Effect of “the Replacement of Business Tax by Value-Added
Tax” in the Construction Industry and Suggestions
Xing Liu
North China Electric Power University, Beijing, China
ncepu_lx@163.com
Keywords: Construction industry; Tax revenue; VAT.
Abstract. Purposes: 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. Methods: documentary analysis, statistical analysis. Results: 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. Conclusion: 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.
Background and Theoretical Basis
Background. TVA is collected on the added value in the commodity production, circulation, labor
and service links but not on the cost in the intermediate link. Therefore, it is well-accepted
worldwide for its characteristic of neutral tax. The business tax and VAT co-exist in Chinas current
circulation tax system. However, as the product of the development of Chinas market economy
system, it was identified as the main objective and task of
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