Research On Value-added Tax Planning Of DQ Construction Company

In order to adapt to the development of China 's economy,the “Thirteenth Five-Year Plan”mentioned that to deepen supply-side reforms from overall deployment and implement a series of measures such as industrial and consumption upgrades.While the state has increased investment in infrastructure construction,our construction enterprises The number of companies is also increasing year by year,and the market competition pressure of construction enterprises is increasing.Especially in recent years,the construction industry in China has been affected by the downward economic pressure,and many construction enterprises have fallen into the dilemma of capital turnover.How to reduce the tax burden through tax planning,and then alleviate the financial strain has become an important issue facing many construction enterprises.Since May1,2016,the state has comprehensively promoted "business-to-business reform",and China's construction industry has switched from paying business tax to paying value-added tax.In order to cope with the downward pressure on the global economy and further reduce the corporate tax burden,the state generally reduced the applicable VAT rate for corporate VAT.On May 1,2018,the applicable VAT rate for the construction industry was reduced from 11% to 10%.On April 1,2019,the applicable VAT rate for the construction industry was again reduced from 11% to 9%.Therefore,according to the actual operating conditions of each enterprise,each construction enterprise should thoroughly study and make full use of the state's preferential value-added tax policies,and incorporate related issues of value-added tax planning into the scope of work as an important task to be solved.This article takes DQ construction company as the research object.Under the premise of clear tax game theory,contract theory,and basic theory of information asymmetry,this article first studies the company's daily operating status,financial level,tax payment situation,tax payment planning status and other series of situations.According to the analysis,it is concluded that the level of DQ construction tax burden has risen and that the management of VAT tax planning is relatively basic.Secondly,the DQ construction company was designed for the problems in the selection of the taxation method of the A-contribution contract,the split of theEPC contract,the selection of the material supplier,the labor service method,and the purchase method of the mechanical fee.And then explain that if the VAT tax planning plan is implemented in the DQ construction company,the personnel of the corresponding department strictly abide by their responsibilities,calculate the VAT amount expected to be saved for the company by comparing the before and after planning,and finally from the tax planning awareness guarantee,capital guarantee Personnel training guarantees,system construction guarantees and other aspects have proposed corresponding safeguard measures to help enterprises reduce tax burdens and achieve the goal of maximizing enterprise value.