Shandong Hongshun Construction Company VAT Tax Planning Research

On May 1,2016,the construction industry,real estate industry,financial industry and domestic service industry were all included in the category of "replacing business tax with value-added tax",and the era of business tax is over.The new tax policy has been fully implemented for nearly two years,because the tax basis and collecting mode changed,the construction industry has become the first big VAT tax.Therefore,enterprises can get real economic benefits if they can control the VAT tax.However,in the current construction environment,the actual tax burden of many construction companies is not reduced as the theoretical assumption is,but the tax burden increases.This is contrary to the original intention of the state to introduce structural tax cuts to ensure that the overall tax burden of the construction industry is generally lowered.It is an urgent problem for construction companies to adopt effective means to control the overall tax burden of enterprises in the later period.Combined with comprehensive industry internal and external environment,through reasonable tax planning can help the company in the tax reform phase transition and obtain substantial tax saving benefit,conform to the requirements of our country's deepening the reform of the supply side.Therefore,the effective tax planning strategy becomes more and more important as a means to reduce the corporate tax burden.In this paper,shandong hongshun construction company is selected as the research subject,First of all,this paper introduces the research summary of tax planning at home and abroad.Secondly,based on relevant concepts,principles and methods of VAT tax planning,By means of field investigation,various financial data of hongshun company before and after "replacing business tax with value-added tax" were collected and sorted out,with emphasis on the changes of tax-related data.Then,by using case analysis method,the business status of the company is qualitatively and quantitatively analyzed from the aspects of the company's operation status,tax related status and the reasons for the change of tax burden.Discovered a series of tax-related risks in the company's tax planning process.Such as out-of-control supplier management,unreasonable choice of leasing business,potential increase of labor cost,Problems such as "mixed sales" and "co-operating" cannot be effectively distinguished,And analyze the objective influence of these bad factors.Finally,through the formulation of perfect planning principles and objectives,the key points and methods of the company's tax-related business tax planning are reasonably applied.Around taxpayer identity,the input tax,transfer the input and output tax,taxes on,tax rate,tax liability time application of dimension to carry out a full range of value added tax planning,and puts forward the corresponding implementation requirements and safeguard measures,In order to reduce the company's tax burden level,to achieve substantial tax savings.