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Tax Risk Management Of Construction Corporation Under The Background Of Value-Added Tax Reform

Posted on:2020-08-19Degree:MasterType:Thesis
Country:ChinaCandidate:L JiangFull Text:PDF
GTID:2392330578455714Subject:Business Administration
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In 2018,the gross domestic product of China’s construction industry was 23.5 trillion yuan,with increased 9.9%than last year,and more than 50 million employees in the industry.It obviously one of the pillar industry of our country.Compared with other industries,the construction industry has distinct characteristics,which are"many points,long lines and wide areas".In recent years,our government has been supervising the industry more and more,the tax environment is more and more complex.In addition,the competition in the industry is more and more fierce.the profit space is constantly compressed,and the illegal cost caused by extensive management mode is increased.This makes tax risk more and more prominent.This kind of risk is not only caused by tax violations and tax crimes,but also involves more tax management risks caused by ignorance of tax-related policies and regulations.Under the new policy environment,construction enterprises are facing more and more adjustment.During the policy transition period,their accounting and tax processing will become more and more complex.companies will face such problems as deduction difficulties and tax burden increase irn the initial stage of tax reform.which will increase various tax risks and greatly affect the stable operation and tax burden of construction companies.Development.However,due to the implementation of the policy of VAT reform,the company will also pay more attention to standardized management and operation,thus providing an opportunity for the company to realize the scientific management of tax risks.This paper takes the tax risk management of a specific construction company under the background of "VAT reform" as an example to analyze the tax risks that the company may encounter in a series of links and internal environments.It integrates the internal environment.business links and informatization of the company,as well as the overall tax management with risk identification,analysis,response and supervision,so as to form a suitable development for construction enterprises.The model of tax risk management makes it feasible and operable.
Keywords/Search Tags:construction enterprises, VAT reform, Tax risk management
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