Research On Tax Risks Management Of DC Construction Co.,ltd.under The Background Of "business Tax Replaced With VAT"

With the increase of tax related matters and the constant exposure of tax cases,the importance of tax risk management is increasingly prominent.The construction industry has become the pillar industry of the national economy,but its industry competition is fierce,the amount of capital is large,the construction period is long,there are many related parties,and the management is complex for a long time.Since the pilot project of "replacing business tax with value-added tax" was fully implemented on May 1,2016,the construction industry has been greatly affected and has been in the period of policy intensive adjustment in the past three years.The VAT tax rate has been reduced twice,and the real estate deduction and input tax deduction have also changed a lot,which also makes the construction industry in the high incidence period of tax risk in recent years,and the tax risk management problem is increasingly prominent.There are two sides to everything.In practice,we should also see that the change of policy also forces construction enterprises to carry out management reform,effectively prevent and manage tax risks,adjust and optimize all aspects of production and operation,and promote the transformation and upgrading of the industry.This study takes DC construction co.,ltd.as a specific example.Based on the theoretical framework of comprehensive risk management,it comprehensively and deeply analyzes the tax risk factors faced by DC,and makes corresponding solutions according to the analysis results.Firstly,the definition of tax risk and related concepts and contents of tax risk management are discussed.Secondly,relevant theoretical knowledge of comprehensive risk management is expounded,and the tax risk management of construction industry is analyzed under the environment of "replacing business tax with value-added tax".By discussing the basic situation and taxes of DC construction company,the problems faced in these aspects are determined,and the causes causing risks are analyzed from both internal and external aspects.Identify thetax risks faced by DC construction company,establish the corresponding risk evaluation system after the use of analytic hierarchy process,and calculate the weight of each index.Finally,for DC company how to deal with in a camp "change" environment tax risk put forward opinions and Suggestions from four respects,including the establishment of tax risk management objectives of the organization,and the contract,invoice and declare the key link of management to establish the corresponding risk management process,establishment the mechanism of tax risk information and communication,for fostering good risk management culture and consciousness.