营改增对zt建工影响及应对问题探讨会计学专业论文.docxVIP

Contents1 Contents 1 Introduction l 1．1 The background and significance oftopics ．1 1．1．1 The background oftopics 1 1。1．2 The significance oftopics 2 1．2 Literature review 2 1．2．1 Research on VAT reform ofthe scope ．2 1．2．2 Research on the problem and impact ofVAT refonn ．．4 1．2．3 Research on the change ofaccounting treatment ofVAT reform 5 1．2．4 Research on the suggestions ofVAT reform ．5 1．：!．5 Literature review ．．5 1．3 Research contents ．6 1．4 The basic framework ．．6 2 The theory of business tax to VAT 8 2．1 The process and the main contem ofVAT refonn ．．8 2．1．1 The process planning ofVAT reform 8 2．1．2 The main content ofVAT reform ．．8 2．2 Analysis on the difference between the new tax system and the old tax system after VAT reform in the construction enterprises 一9 2．2．1 111e way oftax change in construction enterprises ．9 2．2．2 The change of construction enterprises withholding agent 9 2．2．3 Changes in tax payment time of construction enterprises ．．9 2．3 The theoretical basis ofVAT reform in construction enterprises ．．10 2．3．1 Tax neutral theroy ．10 2．3．2 The optimal tax theory 10 3 The development of construction industry in China and ZT profde 12 3．1 nle development of construction industry in China and the present situation of construction oftax collection and administration ． ．．12 3．1．1 Current development ofconstruction industry in China 12 3．1．2 111e construction oftax collection and administration in China 12 3．2 ZT profile 14 3．2．1 The basic situation ofZT constuction and industry status ．．14 3．2．2 ZT construction ofthe current tax situation 14 III 万方数据 4 4 Analysis of the impact of VAT reform in Zrr ”16 4．1 VAT refom to the ZT tax burden ．16 4．1．1 The influence of labor costs can’t be deductible for ZT 1 7 4．1．2 Analysis ofthe effect ofmaterial on the tax burden ofZT ．17 4．1．3 The influence of ZT machinery equipment spending on tax ．．1 7 4．2 The influence of VAT reform on the accounting method of ZT 1 8 4．2．1 T11e changes of accountant course