Research About Tax Planning Of CS Construction Company Based On The Conversion From Business Tax To Value-added Tax

China has been identified in May 1,2016 to carry out the “Replacing Business Taxes with VAT”.CS construction company 's housing and projects construction are subject to VAT.Both the VAT tax burden and the income tax burden have increased,so it is necessary to carry out tax planning for CS construction company.This paper first determines the problems of tax planning according to the operating scope,organization structure,tax-related taxes and other operational conditions of CS company;Secondly,it explains the changes in the taxation mechanism of the CS company,the value-added tax burden,and the income tax burden after the “Replacing Business Taxes with VAT”,and finds out the reasons for the change;Then,according to these reasons,the VAT and income tax are separately planned;Estimated expected results based on VAT and income tax planning;Finally,it proposes the safeguard measures for tax planning from five aspects: personnel professional quality,internal audit system,accounting system,project team assessment,tax planning income and cost management.Through the study of this paper to show that:1.The construction industry in which CS is located belongs to the “labor-intensive” and “long-cycle” industries.The investment in construction projects is huge and requires the construction party to advance funds.The industry has many employees,strong liquidity,low labor productivity and easy emergence.Invoices and cost accounting issues;2.After the “Replacing Business Taxes with VAT”,the tax rate of the VAT simple taxation project is the same as the business tax rate,and the tax rate of the general taxation project has increased,mainly due to the input tax of materials,labor and machinery and equipment,The buckle is not sufficient.The corporate income tax burden has increased,mainly because there is no reasonable planning for income and cost.3.In terms of VAT planning,the taxpayer's identity selection,output tax,and input tax planning can be used to pay less VAT.4.In terms of income tax,through income planning,the time for revenue confirmation is postponed;the pre-tax deduction limit is increased through business hospitality,financial expenses,and salary planning for disabled persons;And tax payment is delayed through the planning of depreciation and repair expenses of fixed assets.5.After the planned value-added tax savings of RMB 12,786,800,income tax savings of RMB 7.81 million,and the implementation of delayed payment of income tax of RMB321,100,and realized profits of RMB9,992,800(of which RMB 2,115,700 was derived from value-added tax planning,and RMB 78.11 million was derived from income tax planning).This paper tries to help CS company to achieve tax planning goals such as reducing tax burden,increasing net profit and cash flow.Through this study,we hope to make better use of the tax law to help enterprises tax planning.