Study On Cost Control Of General Contracting Of Construction Project Based On Tax Burden Optimization

In recent years,the scale of domestic infrastructure construction projects continues to grow,while the competition among construction enterprises is increasingly fierce.Reducing construction costs and increasing profits are urgent requirements for the survival and development of construction enterprises.After the implementation of the policy of replacing business tax with value-added tax(VAT)in construction industry,the change of taxation principle has caused tremendous pressure and risk to the cost control of the project,prompting the transformation of the existing management mode of the general contracting project,adjusting the thinking of cost control and strengthening tax burden planning.Firstly,by means of literature survey and questionnaire survey,this paper analyses,sorts out and screens the key issues of tax burden control of general contracting project after the implementation of the policy of replacing business tax with value-added tax(VAT)in construction industry,which is the object of tax burden optimization program research.Then,combined with the relevant research and theory at home and abroad,aiming at four aspects of tax management,procurement and subcontracting management,project management of " Owner-supplied materials " and cost control system management,the corresponding tax burden optimization scheme is studied and put forward.Finally,the feasibility and validity of tax burden optimization are verified by an example of a general contracting project for the construction of an underground pipeline gallery.