Q Construction Company's Tax Planning Research Under The Background Of The Reform Of The Camp

In recent years,Chinese social and economic environment has been gradually improved and the reform of the system has been deepened.In order to further standardize Chinese taxation system and promote the rapid development of enterprises,the reform of the taxation system has arisen.Since May 1,2016,the reform program to replace the business tax with a value-added tax will expand the scope to the construction industry,real estate,financial and life services.Construction industry is an important part of national economy,the reform to replace business tax with value-added tax will also have a significant impact on construction enterprises' tax burden,management and treasury,etc.,and bring some opportunities and corresponding challenges together.Construction enterprises should seize the time of tax reform,and develop some tax planning strategy for profit maximization.In this paper,from the perspective of construction enterprises,using the method of literature analysis,summarizing and case analysis,In the background of business tax replaced with value-added tax,for the actual operating characteristics of Q company,combined with the company's existing tax management situation,to explore the increase of the impact.This paper discusses the specific methods of Q tax planning from three stages: the project preparation stage,implementation stage and settlement stage,and designs the overall tax planning scheme of the company.It provides the taxpayers' New ideas.