After The VAT Reform, ZH Company's Cost Control Model Construction And A Project Application Research

Project construction cost control is the core of construction enterprise management and an important way to reduce costs,guarantee profits and improve enterprise competitiveness.At present,the market tends to be saturated and t he competition is more intense.In order to reduce the tax burden of enterprises,the implementation of "replacing business tax with VAT" began on May 1,2016,which has important practical significance for enterprises.In the period of business tax,the cost control mode of the construction industry tends to be perfect,and the implementation of replacing business tax with value-added tax makes the original cost control mode not compatible with the market environment in the period of value-added tax.First of all,this paper briefly analyzes the purpose,significance and current situation of the research at home and abroad,introduces the cost control theory,puts forward the content,methods and ideas of the research,and analyzes the cost control theory.On this basis the paper analyzes the current situation of China's construction enterprises cost control and the insufficiency,useful to the company as the research object,analyses the "battalion to gain" impact on the company's cost control,and the exis ting problems,according to the characteristics of the value-added tax,the tax planning in each stage of the construction project to reduce the tax burden,optimal management,explore,to adapt to the period of value added tax cost control model is constructed,With A useful company construction project as an example,of the VAT deduction chain is not fully get through,construction enterprise is not easy to get special invoices for value-added tax,inadequate input tax deduction,deduction,tax increase,can effectively reduce the cost,construction funds nervous or approval is not allocated in time due to long time,increase the cost of capital,problems such as construction management refinement are analyzed.In view of the above problems,this paper puts forward the importance of paying attention to the construction contract,elaborating the agreed payment method and time of the project progress,selecting the best material purchase mode according to the project characteristics,optimizing the construction plan and reducing the engineering cost,and other solutions,and explores the effectiveness of the new cost control mode through all stages.