A Study On The Tax Planning Of Value-added Tax In Construction Enterprises Under The "Camp"

Since May 1,2016,the construction industry will be the full implementation of the camp changed to increase,change VAT.Shanghai Construction is building the Shanghai Municipal Government strongly supported by leading enterprises,large-scale industrial companies,asset rich,but compared with the same industry,the development is facing challenges.Faced with fierce competition in the market all kinds of large and small construction companies,Shanghai Construction companies not only need to widen the business,to seize the market,but also to optimize the enterprise to achieve cost leadership in the industry competition.After the camp changed to increase the VAT tax has become a major construction company,throughout all aspects of business,followed in line with reasonably Added Tax VAT tax planning under the premise can help construction companies to reduce cash outflows,effectively reduce building operating costs and improve the profitability of construction companies.At present,the Shanghai Construction Company in VAT tax planning is still relatively lacking,there are some problems,has much room for improvement.This paper first introduces the basic situation of Shanghai Construction Company,including the organizational structure and financial status of the company,and then analyzes the company's value-added tax burden,and puts forward the method of strengthening the value-added tax for the company's current financial situation and tax burden Planning and the necessity of planning,and from the VAT tax and input tax two aspects of the planning space for a specific analysis.And then based on the "Provisional Regulations on Value Added Tax of the People's Republic of China","Implementation Regulations of the People's Republic of China on the Implementation of the Provisional Regulations on Value Added Tax" and the relevant provisions,from the sales tax planning,input tax planning two aspects of the Shanghai Construction Company's value-added tax tax planning Measures,including:sales tax base,the standardized management of the tax rate,the choice of suppliers,the form of goods distribution changes,the choice of transport and storage methods,engineering materials management,subcontracting,etc.;finally put forward in the tax planning measures The implementation of the supporting measures in the process,including close attention to the national tax policy changes,the establishment of value-added tax management system,strengthen the management of suppliers to enhance the professional quality of tax planning staff,regularly check the implementation of tax planning and effectiveness.