Research On Value-added Tax Planning Of A Construction Company

From May 1,2016,the tax reform officially included the construction industry in the scope of VAT which is of great significance to the construction industry,which is a national pillar industry.After the“tax reform”,major changes in the construction industry's main taxes,tax rates,and tax calculation methods have changed.However,due to the management thinking and management level of many construction enterprises,they cannot temporarily keep up with the “tax reform” policy.The changes in the price match the requirements under the new value-added tax system,which in turn has caused the corporate tax burden to rise without falling.Therefore,sorting out the tax situation of enterprises and tax planning for high tax burden situations have become the inevitable main tasks of construction enterprises.This article is divided into five chapters for research.It is researched by four methods: literature retrieval method,comparative analysis method,investigation method and case study method.Taking A construction company as the research object,the research background,significance and the latest research results at home and abroad were first explained,and the literature was reviewed.At the same time,the research content,research method and thinking framework were clarified.Secondly,it introduces the concept and characteristics of construction industry,the theoretical basis of VAT tax planning,and the analysis of the reasons for VAT tax planning of construction enterprises.Thirdly,taking A construction company as an example,introduce the company's basicsituation,business scope,qualification level,and analyze the company's financial status,combined with the specific operating status of company A,find the problems in the tax planning of company A,and analyze the changes in tax burden High cause.Then,based on the analysis of company A's tax situation,the company proposes a value-added tax planning policy for company A,mainly from the perspective of the tax model,the taxpayer and the contract management,and from the EPC general contract contract and the A supply project Planning,design,procurement,labor,and machinery,and put forward a reasonable value-added tax planning plan.Finally,this paper summarizes and summarizes the full-text research of A construction company's VAT tax planning after the tax reform,analyzes the shortcomings in the research,and puts forward expectations and prospects for the next research.The value-added tax planning and design of A construction company will greatly reduce the company's tax burden and achieve the goal of maximizing the value of the company.The specific scheme can provide reference for companies in the same industry.