The Research On Influence And Countermeasures Of The Construction Enterprises Tax Risk Under VAT Reform

The fourth Plenary session of the 19th CPC Central Committee further calls for strengthening the construction of national governance system and governance ability.the tax system should play a more urgent and active role in the process of optimizing national governance."business reform and growth",as an important part of the construction of China’s modern tax system,has become one of the important contents that affect the interests of the government,the market and even every taxpayer.Since China comprehensively promoted the policy of "business reform and growth" in 2016,the tax system reform has entered the post-"business reform and growth" era.The change of value-added tax policy has a great impact on construction enterprises.it is not only a simple change of tax burden,but also directly affects the tax risk management and even the transformation of business model.At the present stage,it is helpful to strengthen the research on the risk management of value-added tax in construction enterprises.Enterprises are most concerned about the tax burden of value-added tax,pursue the optimization of tax burden,do not pay enough attention to other value-added tax risks,and the tax treatment of business is not standardized,resulting in the existence of value-added tax risk.Through empirical research,this paper attempts to clean up the tax risk situation and causes of enterprise value-added tax in construction enterprises,as to provide theoretical basis and practical suggestions for enterprise value-added tax risk management.Starting from the theory of enterprise risk,this paper introduces the concept,content and characteristics of enterprise tax risk.Then it summarizes the economic status,characteristics and business model of the construction industry.finally,it analyzes the impact of "business reform and increase" on the tax risk of construction enterprises from three aspects.Then,by sorting out the policies and regulations of the construction industry in different periods,and then starting from the external environment of the construction industry,analyze the current situation of the development of the construction industry and the competition faced by the construction enterprises.Then,taking the F construction enterprise as a case analysis,and adopting the methods of on-the-spot investigation and financial analysis,this paper extracts and makes an in-depth analysis of the business and financial data of F enterprise from 2016 to 2018 since the "operation reform and growth".The tax risk of value-added tax of enterprises is discussed from three aspects: the change of tax burden,the mode of operation and the cost of management.Finally,it discusses the main reasons why the VAT tax risk of F enterprises is becoming more and more prominent in the practice of "business reform",combined with the actual clean-up of enterprises.At the end of the paper,it gives ideas and puts forward reasonable suggestions from three aspects: strengthening the adaptability of enterprises,optimizing enterprise financial management and making rational use of tax policy.Combining theory with practice,this paper pays attention to the focus and difficulties of value-added tax risk management in the period of "business reform" of construction enterprises.In the case study,the VAT risk of F Company has been highlighted.From a macro point of view,the company is affected by universal factors such as the "new normal" of economic development,the fragmentation of the policy of "business reform and increase",and the proportion of labor expenses in the construction industry;from a micro point of view,the business model and financial system of F Company are perfect,and the ability of tax planning has a great impact on the tax risk of value-added tax.Through the case study of F Company,this paper thinks that it can be managed from three aspects.One is to strengthen the adaptability of enterprises by improving the risk awareness of value-added tax and the bargaining power of products,and the other is to optimize financial management by establishing a simple and efficient financial system and improving capital liquidity.The third is to optimize the business model,enterprise supply chain,tax planning to make rational use of tax policy to achieve the purpose of reducing the risk of value-added tax.Through the industry environment,tax policy,internal and external factors,the main innovation of this paper is to study the VAT risks faced by construction enterprises in the period of "business reform and increase" with the actual data of enterprises,and the suggestions put forward are more feasible.