Tax Planning Research Of Y Construction And Installation Company

Taxation is the financial support of a country and plays a fundamental role in the governance of the country.As a real economy,the construction industry plays a fundamental role in promoting a country’s economic development.The early development of the construction industry was characterized by extremely high profit margins and many irregularities.With the management constraints of my country’s tax legal system and other industry norms,the chaos existing in the construction industry has been rectified and gradually developed in a standardized manner.Small and medium-sized enterprises have always had an absolute advantage in number,but they have limitations in tax planning awareness and ability.Small and medium-sized construction enterprises urgently need suitable and effective tax planning.In 2016,the tax reform of "replacement of business tax with value-added tax" was fully implemented in my country.The State Administration of Taxation has become more and more strict in the supervision of the construction industry.At the same time,the State Administration of Taxation has successively issued a series of preferential tax policies to provide preferential policies for construction enterprises to smoothly transition to the tax system reform and pay taxes.The importance of planning has become increasingly prominent.Through the use of literature research methods and policy analysis methods,on the basis of understanding the theoretical basic knowledge of construction industry and tax planning,this paper collects and organizes relevant data,and clarifies the relevant theoretical knowledge of tax planning in construction industry;from the perspective of financial management,planning to increase input tax,and reduce output tax,using the calculation method of calculating profit balance point and tax balance point,designed procurement,construction,Tax planning plan for different links of project construction management;through case analysis method,according to the basic situation of HX project,apply the tax planning plan designed for Y company,in project cost management,supplier selection,labor cost planning,contract signing and Evaluate the effect of HX project tax planning in terms of splitting,tax calculation method selection,and tax prepayment,and evaluate the tax saving effect of Y construction and installation company’s tax planning plan;finally,explain the taxpayers involved in the tax planning process.Risks,and put forward corresponding measures for possible tax risks to ensure the implementation effect of tax planning plan.This article is mainly based on the tax status of Y company,to find,analyze and solve the tax problems of Y company,and to carry out tax planning.The goal is to reduce the tax burden and increase the company’s income,so as to realize its maximum value-added.