Research On Tax Planning Of Construction Enterprises

The construction industry is one of the pillar industries of the national economy.In recent years,it has made steady growth and rapid development,which has made important contributions to economic development,urban and rural construction and improvement of people's livelihood.Tax revenue plays a fundamental,pillar and safeguard role in national governance.The reform of tax collection and management system has a profound impact on the development of construction industry.In recent years,the tax reform changes rapidly,the tax environment fluctuates greatly,and now the national supervision of the construction industry is more strict,which makes the construction enterprises more intense.With the continuous reduction of tax rate and the implementation of preferential policies,the tax dividend becomes more obvious.How to grasp this favorable advantage has become an important factor to increase the competitiveness of enterprises.Therefore,tax planning has been highly valued in construction enterprises.2019 as the third year after value-added tax,the tax policy of construction industry has become stable.The conditions for a complete analysis of the tax situation of construction enterprises before,during and after the transformation of the old and new tax systems have been met.In order to fully understand the tax situation of construction enterprises,objectively analyze the tax burden changes after the pilot project of replacing business tax with value-added tax,and continuously improve the tax management value of construction enterprises,this paper specifically analyzes the industry characteristics and tax characteristics of construction enterprises,and takes company A as an example to carry out the research on the tax situation of construction enterprises.Company A is a construction enterprise mainly engaged in decoration construction,with typical characteristics of construction enterprises,This paper focuses on how to carry out tax planning under the current tax policy.On the one hand,it enriches the theoretical results of tax planning of construction enterprises.On the other hand,it can provide reference for the research of tax planning scheme of construction enterprises.it has theoretical and practical significance.This article mainly uses the literature analysis method and case analysis method.Through the collection and arrangement of literature data,it understands the theoretical basis of tax planning,including methods and risks of tax planning,combined with the actual situation of company A,and specifically analyzes company A Practical problems;In the analysis of company A's planning scheme,a research method combining qualitative analysis and quantitative analysis is used.Perform qualitative analysis first,analyze from multiple perspectives such as business characteristics,tax types involved,applicable tax rates,etc.,and then combine the specific data of company A to calculate and compare to select the optimal solution.This paper first introduces the characteristics of tax payment of construction enterprises,then according to the methods and risks of tax planning of construction enterprises,combined with the specific operation and tax payment of company A,makes a specific planning analysis from five aspects: non local projects,tax calculation methods,supplier selection,employment forms,financing and investment activities,Concluded as follow: It is a better choice to set up a subsidiary in a different project;Reasonable use of simplified tax calculation can reduce tax burden;Invoice type and tax rate have a significant impact on procurement costs;Labor outsourcing is a way to optimize the form of employment;The impact of tax should be considered in financing and investment activities.