| On May 1,2016,the "Business Increase" was fully implemented in the construction industry.The construction industry changed from 3%business tax to 11%value-added tax,which opened the prelude of "Business Increase" in the construction industry.To a certain extent,the reduction of theoretical tax burden and the increase of actual tax burden make the survival and development of construction enterprises face more severe challenges.Under the market economy,it is the only way to improve the core competitiveness of enterprises and reduce operating costs.Taxation as a cost of enterprises is inevitable and closely related to the interests of enterprises.Construction enterprises involve many kinds of taxes,and the tax cost is relatively large.Reducing tax costs through tax planning can help construction enterprises to reduce tax burden and improve economic benefits,thus enhancing their competitiveness under the background of "business-to-business growth".This paper takes Ronghua Construction Group as the research object,and studies the tax planning of construction enterprises under the background of "business to increase".Through collecting the data of tax declaration and financial statements of the group company for five consecutive years,investigating the production,operation and technology of the enterprise on the spot,and interviewing with the competent personnel of procurement,finance and production departments,this paper analyses the present situation of tax planning of Ronghua Construction Group,and finds that there are many problems in tax planning of the company,and it is in the whole enterprise operation.Bottleneck,we need to find a breakthrough in development.In view of the company’s situation,this paper designs the tax planning scheme from the tax categories:first,the tax planning of value-added tax,second,the tax planning of enterprise income tax,and third,the overall planning of special matters.On this basis,the paper puts forward targeted tax planning risk prevention countermeasures.Finally,it summarizes the safeguard measures of tax planning scheme,so as to facilitate enterprises to infiltrate tax planning into the whole process of operation and management,and maximize the effectiveness of tax planning.Through the research on tax planning of Ronghua Construction Group,which plays a leading role in regional construction enterprises,the author hopes that under the impetus of the enterprise,the construction enterprises can attach more importance to tax planning and link tax planning with the long-term development of enterprises,so as to improve the market competitiveness of the whole construction industry. |
