Research On Tax Risk And Prevention Of SL Construction Company

The construction industry has always been an important industry in the socialist economy of our country.It has the characteristics of long engineering cycle,numerous and miscellaneous tax items,and poor management.Compared with other industries,the construction industry has a strong particularity.For a long time,the competition between construction companies has been more intense.It makes the development of the small and medium-sized construction companies which have insufficient company size and capital especially slow,and the economic environment and tax policy change rapidly in recent years,and the cost of the construction company is increased by the common influence of many factors.It may even increase the tax-related risk of small and medium-sized construction companies because of not knowing the tax policy in time.It is imperative to reduce the tax-related risk of the construction industry,but so far,most of the scholars focus on the large construction companies,but they pay less attention to the small and medium-sized construction companies.The research object of this paper is SL Company,which is a small and medium-sized construction company.Under the current circumstances,SL Company also realizes that there are some tax-related problems that need to be solved urgently.Therefore,at the beginning of this year,experts were invited to come to the company to conduct tax audit.The purpose is to examine the tax-related situation of the company.As one of the members of the audit team,I have the honour to participate in the tax audit process in the field,and combine the actual situation of the company with the theoretical knowledge.This paper studies the tax risk and tax planning of SL Company.This paper introduces the related theory of the risk of tax and tax planning,elaborates the characteristics of small and medium-sized construction company and analyzes the types of tax risk,select the SL Construction Company as the object,the data are collected.The tax planning based on the perspective of the main business tax risk analysis,analyzes the causes and further lead to the tax risk of the construction company,and puts forward the method of reduce tax risk,solve the possible or existing tax problems,and then the whole body of SL Company’s tax planning and put forward a constructive suggestion.