Tax Planning Research After The Construction Company's “reform Of The Camp”

All along,the construction industry asset-liability ratio remains high,the construction market wants to be more dynamic must reduce the burden of construction enterprises,so that enterprises really light battle.The " BT reforms to VAT " is to standardize enterprise management,reduce the burden of enterprises a major measure.State Administration of Taxation from May 1,2016 on the construction industry,real estate,financial and life services industry,value-added tax will completely replace the business tax.As of December 31,2016 the “ BT reforms to VAT”has been implemented for 8 months,and its overall effect is good,all aspects have made substantial progress.However,due to the complexity of the construction industry and the chaos of internal management,many companies do not drop the phenomenon of tax burden.For the construction industry,the " BT reforms to VAT " involves construction enterprises business model,organizational structure,bidding,procurement,contract management,financial management and other aspects.This article cannot be fully studied,the article is based on the information obtained in the internship period of the construction industry,the " BT reforms to VAT " after the problems to be summed up and put forward the corresponding countermeasures,the final tax planning.The article first consult a large number of domestic and foreign literature,analysis of the construction industry,the " BT reforms to VAT " the policy document issued by the current construction industry and published data.Secondly,it summarizes the problems that have been gained from the " BT reforms to VAT " in the investigation,and analyzes in detail the causes of the problems in the construction industry.For the tax p lanning,is summed up in the " BT reforms to VAT " the prevalence of problems to find countermeasures,which mainly includes three aspects: First,the choice of suppliers,whether it is the procurement of materials or equipment supply,supplier selection is the construction enterprises must consider the aspects;Second,the signing of the contract,the contract is the prerequisite for tax planning is the most important theoretical level,from the moment the contract signed,the basic tax framework can be reached,but also clear the two sides of the power and responsibility;third is the actual operation,in the tax operation of the actual work can be legal and maximize the enjoyment of tax incentives and deductible costs,and each aspect has a different deta ils of the planning method,with a view to Construction industry the " BT reforms to VAT " by the effective help.