The Research For Tax Planning Of G Construction Company After VAT

The comprehensive implementation of this value-added tax policy is still in its infancy.This policy is carried out in order to solve the problem of double taxation caused by concurrent business tax.The government also hopes to reduce the tax burden of enterprises and promote the better development of enterprises.However,as the core of the whole construction industry,the upstream and downstream related industries are complicated and have a long construction period,most of the small and medium-sized construction enterprises cannot adapt to the new tax policy.Still stick to the business model and organizational structure before the change,resulting in tax burden of most enterprises instead of reducing but increasing.Therefore,should small and medium-sized construction enterprises implement effective tax planning to reduce the tax burden? How to ensure that the tax burden of enterprises is within a reasonable range through effective VAT tax planning? This is a lot of construction enterprises need to face the problem,it is worth in-depth study and discussion.Based on the theory of tax planning and the related data of G construction company’s business activities,this paper analyzes the tax problems existing in G construction company and designs the scheme of VAT tax planning.This paper is divided into six parts.Firstly,the research background and significance are expounded.Based on the study of the domestic and foreign tax planning theory and the domestic response to the construction industry reform and increase literature,this paper concludes the research ideas: content and methods and innovation deficiencies.Secondly,based on the analysis and study of the relevant documents,the basic theories of tax planning are expounded: concept,principle,characteristics,methods,and related economic theories: game theory,effect theory,contract theory.Thirdly,through collecting the data of G construction company’s daily operation activity and investigating the company’s business on the spot,the paper analyzes the tax problems and the reasons.Fourth,from the company’s organizational structure,the main business and other aspects of the design of value-added tax planning.Fifth,analyze the impact of program application on corporate management and finance and put forward relevant recommendations.Sixth,draw a conclusion and put forward a prospect.Summing up the full text,this paper selects a representative small construction enterprise in the region,and designs a set of VAT tax planning scheme in accordance with the value of the company in view of the specific problems existing in the enterprise.The result shows that it is necessary for the small and medium-sized construction enterprises to design a reasonable and effective tax planning scheme in the face of the tax policy of "business transformation and increase".Combined with the current tax policy,the organizational structure and business activities of enterprises can be reorganized effectively to reduce the tax burden.Among them,some concrete measures can also provide thinking angle for other similar construction enterprises and related enterprises,which has certain reference significance.