Research On Tax Planning Of Construction Industry Under The Background Of "Business Tax Changed To Value-Added Tax"

Since January 1,2012 our country began to method for trial implementation about Business tax changed to Value-added tax in some industries of Shanghai,this reform not only changed the tax structure of our country,and brought huge influence at the involved industries' business and daily tax payment.In this industries,as a tower of strength of the second industry in our country,the construction industry playing an important role at the development of social economy.Business tax changed to Value-added tax posed a major problem for the construction industry about how to make a better tax management when it bring opportunities for this industry.The prime minister Li keqiang had put forward the concept of “Ensure that all industry tax will be reduced when Business tax changed to Value-added tax” at the beginning of the reform,but the actual situation is that tax burden for the firms was increased.Based on the problem,this dissertation is study how to make an effective tax payment planning for the construction industry under the background of the Business tax changed to Value-added tax.Dissertation combined with the practical example of A construction and installation company in Shanxi Province,use literature research method?survey method and case study method to provide effective tax advices for construction companies under the environment of the tax reform.This article draw the following conclusions preliminary by means of In combination with A company's living examples of some engineering: construction companies shall make tax planning from six aspects,what include how to choose the way to levy value-added tax for a project?the general tax project how to choose the material suppliers?the general tax project how to choose the pattern of labor employment?the general tax project how to choose the way to lease or buy machineries and equipments?enterprises how to take full advantage of national policies and enterprises how to strengthen the internal control.This article also figure out the specific critical value,which based on the principle of profit maximization and combined with the instance for A company's,about how to choose the way to levy value-added tax for a project?how to choose the material suppliers?how to choose the pattern of labor employment and how to choose the lessor for equipment provide for construction companies to use,when they implement tax planning.