Study On Tax Planning Of Dayuan Construction Company Under The Background Of Replacing Business Tax With Value-added Tax

On May 1,2016,China fully implemented the reform of replacing the business tax with a value-added tax,and the construction industry was also included in the scope of"replacing the business tax with a value-added tax",which brought both opportunities and challenges to the construction industry.It is difficult for the construction industry to get input tax,so the tax burden is increased within a short time.Therefore,in order to further reduce the cost of construction enterprises and maintain the competitiveness of the industry,tax planning has become a necessary move.To increase based on the "camp" big background,related research status at home and abroad,and based on the theory of VAT tax planning related,in accordance with the"found the problem-analysis problem-problem solving",using the methods of literature study,interview survey,mathematical statistics and comparative analysis,through the analysis of the original construction company tax,tax burden level,it is concluded that the original construction company in implementing tax increase after the "battalion to add"conclusion.The main reasons are:the material cost cannot be deducted,the labor cost cannot be deducted,fixed assets can be deducted year by year,the property leasing business cannot be deducted,and the input tax deduction cannot even be deducted due to the imbalance of related transactions within enterprises.In understanding enterprise basic situation of the environment,familiar with tax laws and regulations,from the choice of VAT taxpayer identity,way of EPC contract,building enterprise material supplier selection,the choice of tax mode,the method of payment and internal qualification sharing and internal authorization in six aspects,such as on the original construction company for value-added tax planning,according to the actual situation of the original construction company,puts forward relevant protection programs,in order to make the implementation of the planning scheme more smoothly.