Z Construction Tax Planning Research

As the pillar industry of national economic development,construction industry has made great achievements,which is the result of many years of macro-control in China.The construction industry was included in the scope of replacing business tax with value-added tax on May 1,2016.After the reform of the tax system,the VAT rate,tax calculation method and tax administration of the construction industry have undergone major changes.Due to the temporary failure of the management mechanism to meet the requirements of the VAT system,the tax burden of some construction enterprises has not decreased,but increased.China continues to reduce taxes and fees for enterprises and promulgates a series of preferential policies Construction enterprises need to take the initiative to meet the needs of the reform to replace business tax with VAT,and reduce tax costs through tax planning so as to enhance their competitiveness.In view of this,tax planning for construction enterprises is very necessary.Papers selected research subject is a typical Z construction companies of different industries,the paper design to develop the related tax scheme as the research object,collecting relevant data,using the scientific method,analyzed the Z construction company tax situation,discusses the camp change under the background of increasing the Z construction company tax planning scheme,analyzed the tax planning risk and preventative measures are put forward.First of all,according to the research object,the research background,the research purpose and the research significance are elaborated,the relevant domestic and foreign literatures are comprehensively introduced,and the research methods adopted in the paper are listed.This paper gives the relevant theoretical basis,and expounds the relevant theories of construction enterprises and tax planning as well as the theoretical basis of tax planning.Secondly,based on the actual situation of Z construction company,this paper analyzes the current situation of tax planning.By analyzing the financial status and tax burden of Z construction company,this paper analyzes the necessity and feasibility of tax planning of Z construction company.Thirdly,it discusses the specific scheme of tax planning of Z construction company and analyzes the implementation effect of tax planning.It designs different tax planning schemes for the three major taxes of Z construction company,namely value-added tax,enterprise income tax and land value-added tax.Through the comparison of different tax planning schemes,the choice of the great tax planning scheme,for the companyto develop and implement scientific and effective tax planning activities to provide certain reference and help to Z comb construction company business process,improve the company organization structure,on the premise of legal compliance,and help enterprises to reduce the tax burden,improve enterprise comprehensive strength,and through upstream and downstream industry chain and promote cooperation between enterprises.Fourth,this paper expounds the possible risk when the implementation of tax planning,including epidemic risk,operation risk,tax planning and tax policy talents loss risk,the risk for reasons put forward with pertinence,feasibility of tax planning risk prevention countermeasures,including through as soon as possible familiar with the new tax policy,improve tax planning for operational risk management,strengthen the training of tax planning,completes the comprehensive tax planning,positive response to the crisis and risk,reasonable profits,to ensure implementation in Z company tax planning.It is hoped that the research on the above issues will be helpful to promote the tax planning activities of Z construction company.