A Study On Tax Risk Management Of Construction Companies

In Among 14 or 15 planning,construction enterprises face more obvious structural adjustment pressure,construction companies in order to get their development prospects,is according to its own characteristics to adjust the structural problems in economic development,especially for tax-related issues for risk aversion,gold four period will online,it is a new challenge for construction enterprise,Compared with the golden tax four-period system,enterprises will be supervised by the national tax authorities in multiple dimensions.China's construction industry has its particularity,mainly in terms of products and services of the construction industry,in the process of the specific business activities involve is very wide,and involves many links,plus construction engineering project,the itself is also more complex,the construction industry to add "camp" policy reform such as the effect is more serious,compared with other industry said.Therefore,after the comprehensive implementation of "replacing the business tax with a value-added tax",some tax supervision issues in the construction industry are worth our study.In this paper,A construction company as the main representative,mainly from the two main tax categories,namely value-added tax and enterprise income tax,the tax risk of A construction company in-depth analysis and research.Analysis of A construction company in the supervision and administration of the tax,the actual development status and existing problems,some for A construction company dealing with "camp to add" after the concrete measures of tax risk,hope can through the tax risk control study of A construction company to help construction companies,better make good use of the country's tax policy and related system,It also contributes to the booming development of the construction industry.