Research On Added-Value Tax Planning Of ZT Construction And Installation Company

It has been more than two years since the implementation of business transformation in the construction industry on May 1,2016.In the past,construction enterprises mainly paid business tax,The tax system reform in 2016 has affected the tax system,tax management and capital of construction enterprises in an all-round way.After the tax reform,the tax burden of most construction enterprises has not been reduced,but increased,which has caused a burden on the enterprise's operation and the realization of its profit target.In this paper,according to relevant fiscal and tax laws and policies,combined with the basic theory of VAT and tax planning,literature research method,field survey method,through analyzing the current situation and problems of VAT payment of ZT construction and installation company,the necessity of VAT payment planning of ZT construction and installation company is put forward.According to the actual project data of ZT construction and installation company,this paper designs the specific plan of VAT tax planning for ZT construction and installation company,and formulates the relevant tax planning plan from five angles: input tax amount,input tax amount transfer,sales tax amount,tax burden transfer and preferential tax policy.In these schemes,I put forward the tax planning of business ideas and the establishment of branches in different provinces and municipalities,so as to make use of the different preferential tax policies given by the state to different regions to save taxes for the head office.Finally,the paper puts forward the safeguard measures to ensure the smooth implementation of tax planning.This paper studies the VAT tax planning of ZT construction and installation company in order to make the company better adapt to the tax system reform,and hopes to provide some ideas for the VAT tax planning practice of ZT construction and installation company and help the company reduce tax burden.At the same time,it also has a certain reference significance for other construction enterprises to carry out VATtax planning.