Construction of different types of projects after replacing business tax with Vat The impact of VAT tax burden on enterprises and Suggestions

Zhinan Jin

Abstract


 In this paper, the housing construction project and the construction of underground pile foundation project as an example, explained that the special tax invoice, the proportion of its procurement is also accounted for the operating income47.56%Above, the impact of different types of projects on the VAT tax burden difference of construction enterprises is not guaranteed.Statistics and Analysis of the cost information of the same project, the labor cost 


Keywords


Replacing business tax with VAT; construction enterprises; Tax BurdenSettlement has not been completed.

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References


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DOI: https://doi.org/10.18686/aat.v1i1.1165

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