ZJ Construction Company's “VAT Reform” Tax Planning Response Study

May 1,2016,"replacing business tax with value-added tax(VAT)pilot to expand the scope of the construction industry,real estate,financial services and life four industries,as has been the main tax business tax in the construction industry,"replacing business tax with value-added tax(VAT)policy has a significant impact on it.Therefore,in-depth study of "replacing business tax with value-added tax(VAT)after the implementation of the construction enterprise of the influence,then analyzes the challenges and opportunities of construction enterprises after the tax reform,and actively respond to has great research value.This study selected the ZJ construction company is a large state-owned construction enterprise,has the characteristics of high quality,large scale,covering almost all of the building industry business scope,operation mode and related projects,the company selected as the construction of"replacing business tax with value-added tax(VAT)" research object is typical.This article is to replacing business tax with value-added tax(VAT)in construction industry as the research direction,in what ZJ had construction company as the research object,from the tax change,financial indicators,management three aspects contrast analyses the effect of replacing business tax with value-added tax(VAT)of ZJ construction company,the implementation of the company after the"battalion to increase" in input offset,organization structure,qualifications of sharing pattern and construction settlement etc.Pay attention to the challenge,and analyze the causes,on this basis,around the organization structure,cost control,the mode of operation,project management,finance and tax management five aspects,to the enterprise how to actively put forward to deal with the tax planning advice to eliminate the adverse effects of replacing business tax with value-added tax(VAT)"brings to the enterprise,in order to grasp the enterprise steady response,deal with the reform opportunity,actively promote the transformation of development,boosting its bigger and stronger.