Research On Tax Risk Of C Construction Company

In the current research literature on "business-to-increase",most of the research focuses on the necessity of implementing "business-to-increase" and its impact on industry tax burden,and less on the field of tax management and control.Because of the particularity of the construction industry,the operation process involves a wide range of links,and the project itself is complex and diverse.Compared with other industries,"business increase" has a greater impact on the tax reform of the construction industry.Therefore,the tax management and control in the construction industry "business to increase" deserves further study.This paper chooses C Construction Company as the representative to analyze the current situation and problems in tax management and control of C Construction Company,and draws the tax management and control measures after the business transformation of C Construction Company,hoping to play a demonstration and reference role for other construction companies.This paper mainly analyzes the tax risk management of C construction company from the two aspects of value-added tax and enterprise income tax.According to the analysis,under the general contracting mode of C construction company,the main risk point of VAT is that the general subcontractor chooses the method of tax calculation with the supplier of a,and the general subcontractor does not receive the subcontractor's invoice or the invoice is not reasonable,resulting in the input tax cannot be deducted and the difference rate of import and export is too low,which increases the tax burden of the enterprise.In addition,due to the information asymmetry between the engineering department and the tax department and the unadjusted project cost in the next year,the calculation of income tax cost is not accurate,which brings tax risks to the company.In view of this,this paper proposes that a comprehensive concept of tax risk management should be established,emphasis should be placed on contract management and invoice management,tax risk response mechanism should be established,business process should be clarified,and information transmission timeliness and communication effectiveness should be emphasized.