Research On Tax Planning Of Construction Industry Under The Background Of Tax System Reform

In the post-business-to-increased era,tax reform has accelerated,and related policies on tax reduction and fee reduction have been implemented: VAT rates continue to be reduced,real estate value-added tax input tax deductions have changed,and the scope of issuing special VAT invoices has been expanded.,Social security contribution base and rate reduction.At the same time when related preferential policies were introduced,government departments have strengthened corporate tax collection and management as a key task in recent years: the national tax and local tax institutions have been formally merged,and the tax collection and management system has been continuously optimized.We will strengthen data quality management,focus on bringing together the reporting,verification,statistical accounting functions of the tax collection and management information system and the application functions of the tax preference system,and conduct big data comparison analysis of the tax situation of enterprises.In the promotion of tax system reform,the tax incentives of enterprises have been strengthened,and the government's tax collection and management work will be strengthened.As a part of the engineering construction industry chain,the construction industry is closely connected with upstream and downstream industries.Under the tax system reform,related policies are while directly affecting other industries,it also indirectly affects the construction industry.On the other hand,the national development policy is also promoting innovation and adjustment in the construction industry.Therefore,under the above background,the construction industry must strengthen tax management to prevent tax risks.At the same time,follow the national policy and make good use of these policies to greatly promote the transformation and optimization of enterprises.In the context of comprehensively deepening the reform of the tax system,this article uses case analysis,comparative analysis,and literature research to analyze a construction enterprises and provide reference opinions for other construction industries:First of all,this paper studies the relevant literature on tax planning at home and abroad,sorts out relevant theories to be used,and defines the concepts of tax planning and tax risks used to form the theoretical framework of this article.Secondly,it sorted out the relevant tax policies under the new round of tax reform,and analyzed the current status and impact of the construction industry under the background of tax reform.This article selects a construction company as a case for discussion.After analyzing its business status and tax situation,it is concluded that VAT should be the focus of tax planning.Then further elaborated the current tax planning environment,current status and existing problems of a construction enterprise.The main problems of a construction enterprise's tax planning are as follows: insufficient professional management staff;lack of strategic planning for tax planning,leading to new annual business as the number of signed contracts increases,the number of contract disputes also increases,contrary to the company's overall goals;insufficient management of subcontractors' qualifications on engineering subcontracting has led to illegal qualifications,mismatches in the value-added tax sales of enterprises,and difficulty in capital turnover and other issues.In view of the above,this article puts forward the corresponding countermeasures and suggestions for improving corporate VAT tax planning:(1)Put forward planning suggestions from the perspective of VAT output tax: Enterprises can split the general construction contract for different business subcontracts and sign them.At the same time,enterprises can choose general taxation or simplified taxation for project accounting based on specific projects.Reduce VAT output tax;(2)Put forward planning suggestions from the perspective of VAT input tax,with the aim of increasing VAT input tax.According to the proportion of the total cost structure,three aspects of cost input are discussed: First,how to manage and select suppliers in the material procurement process to increase cost input and reduce total procurement costs;second,from labor service analysis from the perspective of contractor qualifications,the possibility of obtaining VAT input tax is further strictly regulated;the third is to provide suggestions on the aspects of VAT input acquisition in equipment leasing.(3)Propose suggestions from the perspective of tax risk management to strengthen the possibility of tax planning operations: tax risk management planning from the perspective of value-added tax tickets,project contracts,and equipment asset management.Finally,it is proposed that a construction enterprises should strengthen taxation.Professional construction,the establishment of a comprehensive tax management and control system,the division of powers and responsibilities,and the overall coordination of the tax risk management environment.Due to the complexity of operation,construction companies must constantly update their knowledge of relevant tax policies,improve their professional tax-related management capabilities,and conduct tax planning from a strategic planning perspective.In this way,under the background of tax reform,construction companies can achieve lower operating costs and improved The purpose of core competitiveness.