The VAT Tax Planning Research For JS Project Of Business Tax Change Value Added Tax

Since May 1,2016,the full implementation of business tax VAT in the country(hereinafter referred to as "replacing business tax with value-added tax(VAT)" pilot "),replacing business tax with value-added tax(VAT)that enterprises will be subject to VAT to replace business tax payment,the real estate industry,construction industry,financial services,life services business tax payers are all included in the pilot range.In order to speed up the reform of the fiscal and taxation system,lighten the tax burden of enterprises,mobilize the enthusiasm of all parties to achieve the goal of standardizing the tax revenue,the implementation of "camp to increase" is mainly implemented in China."Replacing business tax with value-added tax(VAT)tax reform is an important reform measures of our government to regulate the national economy,but also an important measure of national tax system reform,the healthy and stable development of the country's future economic influence,the construction industry as a pillar industry of China beneficial to the people's livelihood," replacing business tax with value-added tax(VAT)"on some important guide in construction enterprises effect.VAT can effectively avoid double taxation,reduce the corporate tax burden,but the construction industry itself has the characteristics of high output,the upstream and downstream industry chain length,and the management mode is relatively extensive,if not the enterprise management mechanism to adapt to the needs of the management of value-added tax system,tax increases do not drop negative in the short term,the tax risk will be significantly increased you can not reach the purpose of tax cuts.Therefore,to ensure that the construction company can correctly apply the new "camp to increase" policy after the "camp changed to increase",and actively carry out corporate tax planning,and strive to seek preferential tax incentives for construction enterprises,this is particularly important.The JS project based on the company as the research object,combined with the characteristics of the construction industry itself,analyzed the reason of JS project "replacing business tax with value-added tax(VAT)" after the tax increase,the JS project in the "replacing business tax with value-added tax(VAT)",objective difficulties and problems of tax planning.Through the interpretation of JS project tax planning,tax related financial management system and state related tax policy,we find out to minimize the possible tax risk and adverse impact of "camp to increase" on JS project.This paper first introduces the background and significance of replacing business tax with value-added tax(VAT)",and then expounds the related concepts of business tax and value-added tax,compared to two in the implementation of the tax system,business tax system,there are many problems of China's construction industry tax revenue,not only that the construction industry is necessary" replacing business tax with value-added tax(VAT)"and it is very important and urgent,and then through the" problem of replacing business tax with value-added tax(VAT)"after the JS project tax status and analysis,find out the reasons of tax management influence,thus the JS project tax planning strategy in" replacing business tax with value-added tax(VAT)",summed up some experience and suggestions for future projects and the construction enterprise of replacing business tax with value-added tax(VAT)tax strategies to make corresponding reference.