Abstract
After the launch of “Replacing Business Tax with Value-added Tax” (hereinafter referred to as RBTWVAT) policy, all provinces began to adjust their construction project’s price foundation so as to calculate the VAT output tax. Taking Shaanxi Province as an example, this paper analyzes the differences after the adjustment and offering suggestions to its policy. Changes in tax have been known by a practice case’s calculation in this paper too. Therefore, from the point of view of the construction enterprise, this paper puts forward some countermeasures, such as the management of the VAT input tax amount, the coordination of the direct parties, the government preferential policies, and the strengthening of staff learning.
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