Study On Risk Management Of Value-added Tax In Construction Industry

The construction industry is the pillar industry of the national economy and one of the important sources of national tax revenue.In recent years,with the support of national policies and the deepening of the "deregulation service" reform of the construction industry,the construction industry has achieved a leap forward development.While absorbing employment and promoting economic development,it has also made a great contribution to China's tax revenue.However,due to the characteristics of large amount of investment,long development cycle and scattered production and operation in the construction industry,it is more difficult for the tax authorities to collect and manage the tax in the construction industry.On May 1,2016,the construction industry was included in the scope of "replacing business tax with value-added tax",which changed from a relatively simple business tax to a more complex value-added tax.It not only brings great challenges to the financial accounting and tax declaration of the construction industry,but also puts forward higher requirements for the tax collection and management of the tax authorities.After "replacing business tax with value-added tax",due to the imperfection of the value-added tax system in the construction industry,the lack of professional talents in the tax department,the difficulty in obtaining information from the third party,and the low level of information technology,the phenomenon of missing management and collection of value-added tax in the construction industry is frequent,which aggravates the risk of tax loss.How to effectively carry out the tax risk management of value-added tax in the construction industry is of great practical significance to improve the quality and efficiency of tax collection and management in the construction industry,promote taxpayers' compliance with tax laws,and build a scientific and reasonable tax risk management system.Based on the perspective of risk management of tax authorities,this paper adopts the method of literature research,on the basis of a large number of domestic and foreign research on tax risk management,makes an in-depth analysis of the current situation of value-added tax risk management of China's construction industry,summarizes the achievements,and from the four aspects of business process design,organization setting,professional talent allocation and overall effectiveness,the paper puts forward the problems existing in the current value-added tax risk management ofthe construction industry.At the same time,taking Huize County Tax Bureau as an example,the paper analyzes the concrete measures of Huize County tax bureau to carry out value-added tax risk management of construction industry and from the implementation of tax policy in the construction industry,value-added tax invoice management,daily management,audit management four aspects to find out the current grass-roots tax authorities in the tax collection and management problems,analysis of the causes of the problems.Through the comparative analysis of domestic and foreign tax risk management practices and experience reference,from the six aspects of optimizing the business process design,perfecting the legal system,improving the tax law compliance,optimizing the personnel allocation,perfecting the technical guarantee and build index system of tax risk management,this paper puts forward the countermeasures and Suggestions for perfecting the construction value-added tax risk management work of huize county tax bureau,the purpose of this paper is to provide some reference for the construction value-added tax risk management of the grass roots authorities,improve the quality and efficiency of tax collection and management,promote the compliance of tax law,and promote the construction of a scientific and efficient tax risk management system in China.