Added-Value Tax Planning Research Of A Construction Company

On March 5,2016,China has entered the stage of comprehensively implementing the policy of " VAT reforms to BT ".The main purpose of replacing business tax with value-added tax is to eliminate double taxation,improve the VAT deduction chain,reduce the tax burden of SMES and promote national industrial upgrading.However,some construction enterprises did not enjoy the preferential reform in the tax reform,and the tax burden increased instead of decreased.This is contrary to the original intention of“VAT reforms to BT ".Taking the concrete enterprise as an example,according to their own situation,this paper analyzes the causes of the tax rise,due to A enterprise has not carried out before tax planning,in this paper,through the construction of tax planning scheme for the enterprise to help enterprises reduce the tax burden.The research idea of this paper is based on the collected literature and specific production and operation of enterprises,using the method of case analysis of A construction enterprise to increase tax changes before and after the camp,from the output tax of value-added tax and income tax for two aspects of research,according to VAT in the existing problems,and on the basis of the second chapter theory foundation and tax planning methods to develop the corresponding solutions.Finally,the guarantee measures of tax planning scheme are put forward to ensure its effective and stable operation.This paper intends to study the tax planning process of a construction company,in order to reduce the tax burden of a construction company,so as to make a construction enterprise more adaptable to the changes of the market and steady development.It can also provide a reference for the entire construction industry.