Study On Tax Planning Under The Influence Of Construction Enterprises Based On "Camp Changed To Increase"

In 2016,replacing business tax with value-added tax(VAT)"scheme in Chinese in full swing,and the construction enterprises get the attention from all walks of life because of its indispensable role in the national economy system,the construction of value added tax,but not in order to improve the value-added tax system of our country,to further strengthen the reform of our tax system,but also to through the system to solve the problem of Double Taxation on business tax caused by long-term,achieve the effect of reducing the burden for construction enterprises.This paper starts with the background of the change of the camp,and expounds the significance of the construction enterprise to change the value added tax.And analysis of the camp changed to increase the possible adverse impact on the enterprise,as well as the construction enterprises are facing the camp changed to increase the overall response to the policy measures.At the same time,analysis of how the enterprise should replacing business tax with value-added tax(VAT)tax planning from different angles,and the ZW railway project of a construction enterprise for the analysis of the actual tax burden to increase the influence of the construction enterprise business cases,study the tax planning measures the case of enterprises.This article draws the following conclusion,replacing business tax with value-added tax(VAT)is positive effect to the construction industry,but also will cause the increase of individual construction enterprise tax burden;enterprises through reasonable tax planning can effectively reduce the tax burden,therefore,this enterprise should strengthen the related training,establish reasonable rules and regulations,pay attention to communicate with the tax authorities that.