Research On Tax Planning Of ZJ Construction Company

With the development of one belt,one road initiative,our government has increased the construction of pillar industries,promoted the development of construction industry and enhanced the competitive pressure between industries.Since May 1,2016,the construction industry has been incorporated into the category of "value-added tax".Under the new tax policy environment,the tax burden rate of enterprises has changed greatly.Although it reduces the tax burden rate of the construction industry in theory,it actually increases the tax burden of the construction industry.In the post "replacing business tax with value-added tax" era,the construction industry should not only pay taxes regularly according to the requirements of the tax law,but also face the competition in the construction market.As an important part of the cost of the construction industry,tax payment planning is conducive to reduce the operating costs of construction enterprises,enhance the overall economic benefits of the company,and enhance the competitiveness of the construction market at home and abroad.Therefore,in-depth study of the construction industry tax planning related issues,the use of effective and reasonable tax planning is particularly necessary.Taking ZJ construction company as an example,within the policy scope permitted by the national law,this paper selects the appropriate planning method and planning scheme,analyzes the value-added tax,enterprise income tax and other individual taxes of ZJ construction company,and designs the planning scheme.This paper consists of four parts: the first part is the introduction,which introduces the research background,purpose and significance of this paper,and expounds the research status at home and abroad;the second part introduces the concept,principles and methods of tax planning,and related basic theories;the third part,which is also the core content of this paper,is composed of the third chapter to the fifth chapter,and the third chapter introduces the basic situation of ZJ construction company The fourth chapter designs a specific planning scheme for ZJ construction company;the fifth chapter analyzes the application of the tax planning scheme and puts forward safeguard measures;the last part is composed of the sixth chapter,which summarizes and analyzes the shortcomings of this paper and needs to be further improved.