Research On The Tax Risk Management Of Construction Enterprises Based On The Background Of Replacing The Business Tax With Value-added Tax(VAT)

The construction industry has always been a pillar industry in China,but the construction enterprise competition is intense,the problem of low gross profit margin exists for a long time.Replacing the business tax with value-added tax(VAT)in the full implementation of the construction industry,not just a major tax reform,but also a new opportunity for the construction industry,the construction industry has a landmark significance.Construction enterprises due to various types of business,a huge amount of money,the geographical dispersion,enterprises should be changed to replace the business tax with value-added tax(VAT)management is facing more challenges,tax risk and management issues become increasingly prominent.The full implementation of replacing the business tax with value-added tax(VAT)in the construction industry,construction enterprises forced change management,pay attention to tax risk management requirements,optimize in all aspects of production management,financial management,and promote the transformation and upgrading of the industry.Based on the "replacing business tax with value-added tax(VAT)" as the background,first of all,based on the basic situation of the construction industry survey,from the fierce competition in construction industry and construction enterprises is large but not strong norm of analysis and the causes of tax risk types of construction enterprises in China,while the COSO "enterprise risk management--integrated framework" and China's "big corporate tax risk management guidelines" as the guide for construction enterprises "replacing business tax with value-added tax(VAT)" after tax risk management research.Secondly,this paper selects X construction enterprise as an example,through collecting and arranging the data,introduces the X construction enterprises in recent years and the operation condition of the tax situation,detailed analysis of the tax risk points of the construction enterprises after "replacing business tax with value-added tax(VAT)" in all aspects of the internal environment,business processes,may involve.Finally,try to build the construction enterprise tax risk management model.The combination of risk identification,risk analysis,risk response and risk supervision and construction enterprise internal environment,business links,information management and tax planning management in four aspects,to form a tax risk management model of construction enterprise development.To solve the difficulties of tax risk management of constructionenterprises,and to improve the level of risk control and management of construction enterprises.