Research On Tax Planning Of Construction Enterprises After The VAT Reform

The comprehensive promotion of The Replacing Business Tax(BT)with Value-Added Tax(VAT)is good for reducing the tax burden of enterprises,increasing the enthusiasm of enterprises,promoting the upgrading of industrial structure,and promoting the acceleration of economic growth.However,due to the influence of the production environment and the industry's own characteristics,construction enterprises are faced with many opportunities and challenges: The Replacing BT with VAT will not only directly affects the financial indicators,such as income,costs,taxes,profits,and cash flow,but also have a major impact on the business model,organizational structure,cost control and taxation management.The construction companies must actively adapt to the new tax system,carry out effective tax planning,to obtain a stronger competitiveness.This article attempts to use the economic and management knowledge learned from the university of GuiZhou,through a combination of theoretical analysis and case analysis,a combination of tax planning theory and taxation work practices,use these tools such as report analysis,tax burden analysis,and case analysis,to achieve the ultimate goal of finding problems,analyzing problems,and solving problems.Based on the basic theory of tax planning,the article comprehensively clarified the related tax policies of construction companies after the Replacing BT with VAT.Taking GuiZhou ZW Company as an example,through a full range of investigations and researches,it comprehensively analyzes the impact of the Replacing BT with VAT on ZW Company,to find out the problems of ZW company in tax planning,and then proposing targeted tax planning solutions such as optimizing organizational structure,changing business strategies,and adjusting business methods,etc.Through the study of ZW company's tax planning,it draws advice on tax planning for the entire construction industry.