Research On The Tax Planning Of The Vat After The Construction Company "Camping To Increase"

With the rapid development of market economy,construction industry and service industry go hand in hand,and growth is increasing rapidly.The construction industry as the mainstay of the national economy,the stability and coordination of the industry development is very important.As we all know,the construction industry provides a large number of jobs for the whole society.The development trend of the industry is related to countless families.In 2010,after the financial turmoil,the development of the construction industry entered a bottleneck period.Double tax and excessive tax burden were the obstacles to the construction.If it was to help the construction industry to reduce the tax burden,it became the urgent task for the state to solve it.In compliance with the healthy and orderly development of the national market economy and the introduction of "camp to increase",this policy can completely change the stubborn disease of repeated tax in the construction industry.The essence of the "camp to increase" is to improve the transfer tax deduction chain in various major industries.It aims to standardize the tax behavior of enterprises,reduce the tax burden on enterprises,and is especially good for the construction industry.However,in the actual implementation process,many small and medium-sized construction companies have not reduced the tax burden.The development of enterprises is all the same.Therefore,if we help a construction company to raise the tax burden on the actual value added tax,it is particularly critical to make the tax planning work well.In the construction industry,"camp to increase" value-added tax tax planning of empirical case analysis is not too much,can not meet the construction companies in the "camp to increase" concrete implementation after the implementation of the problem to solve the problem.Therefore,this article selects the premium medium scale construction company,from the company’s financial data as the breakthrough point,taking the construction undertaking business,the construction process cost control and the project settlement as the main line,to find out the reasons for the rise of the tax burden,and study the corresponding tax planning measures to help the relevant scale and size of the same.The construction company of the situation is used for reference.