The Tax Planning Of Hainan QS Construction Engineering Company

With the rapid development of economy and the increase of infrastructure projects and commercial projects,the construction industry has become the pillar industry of the national economy.In order to realize the maximization of enterprise value and promote the steady development of enterprises,the construction enterprises often carry out tax planning.Before "replacing the business tax with VAT" the tax planning of construction enterprises mainly focuses on business tax and income tax.After "replacing business tax with VAT",construction enterprises should shift the focus of tax planning to VAT.VAT is different from business tax,its tax system is standardized,the calculation is complicated,and the tax planning space is larger.Based on the tax planning of construction enterprises,this paper first discusses the concept of tax planning,introduces the background and necessity of "replacing business tax with VAT",and lays a theoretical foundation for this research.Secondly,Hainan QS construction engineering company is selected as the research object,and the tax planning research of construction enterprises is carried out in the form of individual cases,so as to provide reference for other construction enterprises.By studying the operating and financial conditions of Hainan QS construction engineering company,this paper introduces the main tax and tax burden of the building service,mainly discusses the influence of the tax burden,the project cost and the financial accounting system to the Hainan QS construction engineering company from "replacing business tax with VAT",and through the company lack of tax planning talents and lack of communication with the tax authorities or other issues,according to the actual situation of Hainan QS construction engineering company,provide the long-term development train of tax planning thought for the company,tailored tax planning strategy for the company,which is including choosing the upstream suppliers and service outsourcing company and set up branch offices,in order to make Hainan QS construction engineering company to adapt better to the change of "replacing business tax with VAT",further standardize the financial and accounting system,improve the comprehensive management level of enterprises,enhance the enterprise core competitiveness.Opportunities and challenges coexist.The construction enterprises reduce the tax burden and get the income in the tax planning,at the same time,faced to the greater tax planning risk.The construction enterprise must guard against the risk of tax planning,carry out the calculation of revenue and risk of tax planning,so as to realize the effect of tax planning.