Study On VAT Tax Planning Of Ningbo Construction Company After "The Change From Business Tax To VAT"

In the process of rapid economic growth in China,the double taxation mechanism of business tax and value-added tax has gradually revealed its disadvantages.In the trend of the growth of business income,the tax burden of enterprises will become more and more heavy,which is not conducive to the healthy development of the industry and the fair and complete tax system in China.The conversion of business tax to value-added tax(hereinafter referred to as "The change from Business Tax to VAT")is another progress and improvement of the national tax system.This will also affect a large number of enterprises to reexamine their own tax planning and management,so as to avoid the negative impact of the adjustment of tax policies.The construction industry is also the intersection of various industries.It is a key industry in VAT reform.In the face of the reform,the construction enterprises should not only strengthen their own financial management,but also ensure that the value added tax of the enterprises can maintain a stable or further decline in order to get the dividend of the national tax reform.Under the legal framework,the spontaneous tax planning of construction enterprises has become an important topic.Based on the related fiscal and taxation laws and policies after the “The change from Business Tax to VAT”,combined with the basic theory of value-added tax and tax planning,the paper takes Ningbo construction company as the research object,analyzes the status now and problems of VAT tax planning for Ningbo construction company,and plans for tax payment.Principles and goals.Through the calculation of the actual tax burden before and after the Ningbo construction company's reform,it was found that the company's tax burden has risen,aiming at the increase in the tax burden.According to the actual situation of the Ningbo construction company,the Ningbo construction company is planning to pay taxes,respectively,from the supplier's choice.The preparation methods for large-scale equipment,the supply of materials,the planning of general contracting contracts,and the choice of the status of the subsidiary's taxpayer have been used to formulate relevant plans,and the selection of a construction company's VAT plan has also been proposed.Follow-up safeguards.The purpose is to provide some ideas for the value-added tax planning.