Risk Assessment And Plan Design Of Tax Planning For TN Construction Company

With the development of market economy,tax planning has become an important part of modern enterprise financial management.The construction industry is an important material production department of the national economy.The construction industry is a labor-intensive,low-profit and highly competitive industry.In the fierce market competition,how to carry out tax planning and effectively reduce the cost of enterprises has become an important means to enhance competitiveness.Starting from the basic connotation of tax planning and the causes of tax planning risks,this paper design a specific tax plan for TN company.First of all,through the analysis of the tax situation of TN construction company,this paper pointed out that the TN company has a heavier tax burden,and tax planning space.TN company should carry out tax planning mainly from the value-added tax and corporate income tax.Secondly,we use AHP and FHW to evaluate the tax planning risk of TN company before designing tax planning plan.Finally,based on the tax policy applied by TN company,combined with the actual situation of TN company,we set up the tax planning target system of TN company.At the same time,we designed a feasible tax planning plan for TN company.Through the study of the paper,the following three conclusions are drawn.Firstly,tax planning can reduce the tax burden and enhance the competitiveness of TN company.Secondly,TN company’s tax planning risk assessment level is moderate,but the cost of tax planning,tax credit risk,the growth rate of fixed asset investment,policy risk,decision-making risk preference and planning object of unknown risk is the main risk facing TN company;policy risk,decision-making risk preference,planning the object of unknown risk,tax law enforcement departments to identify actual and potential risks,the risk of tax credit risk and fixed asset investment growth rate is bigger.Finally,the target of tax planning should be the goal of a comprehensive system,the basic goal is to pay taxes legally,the ultimate goal is to maximize the value of company.