The VAT Tax Planning Research For The Building Enterprise Under The Background Of "Business Tax Change Value Added Tax"

2015 is about to begin "business tax change value added tax" tax reform on the building industry. Business tax change value added tax of the building industry will have a significant impact on the tax system, tax burden, tax management and funds of building enterprises. Building enterprises are faced with higher tax burden and competitive environment, seize the timing of the " business tax change value added tax " policy implementation, the business operators make advance arrangements for designing rational schemes of the VAT tax planning, saving tax expenditures, which can achieve the purpose of reducing operating costs.At present, domestic and foreign scholars study on VAT tax planning is very rich, but lack the VAT tax planning study for the building industry before "business tax change value added tax" policy implemented. Based on this, the main research content of this paper focus on the VAT tax planning research for the building enterprise under the background of "business tax change value added tax"In this paper, using the basic principle of VAT tax planning, according to the present situation and characteristics of construction enterprises in china, analysis internal and external cause of the VAT tax planning, combining building enterprise of our country related the policy of "business tax change value added tax", analysis the status and problems of building enterprises VAT tax planning,and analysis outstanding issues of building enterprises after "business tax change value added tax". According to the characteristics of engineering construction cost of the building enterprise, the paper selected leasing business, EPC(Engineering-Procurement-Construction) contract and vendor selection three specific studies of building enterprise. In the leasing business, this paper arrange equipment hire, change long-term lease contracts and take advantage of finance leases to design rational VAT tax planning programs; In terms of the EPC contract, to avoid the risk of mixed not accounted for separately from the high tax rate could lead to the payment of VAT, this paper split EPC contracts and adjust the price of different services of EPC contracts to VAT tax planning in two ways; On supplier selection, this paper analyzes from three different respects, firstly, addressed in tax offer the same vendor selection, how to make the maximum amount of VAT input tax. Secondly, using of methods of offer balance tax offer different vendors choose to analyze, calculate the balance providers offer different situations, and to design VAT tax planning scheme. Finally, according to the supplier’s quotations containing the transportation cost, solve the problem of how to reasonably use "one vote" and "two votes" problem.