Added-value Tax Planning Research Of A Construction Company

Changing the value added tax into business tax(which is simply called” VAT reforms to BT” policy)is drawing remarkably effect on the economy of China.In2012,China draw attention to the promote of the ” VAT reforms to BT” policy,which is intend to set a standard of the company and reduce the tax.In 2016 the core purpose of “VAT reforms to BT” policy is to complete the tax policy and solve the repeated-tax problem.Construction business is the roof of the Chinese economy,which conducts the economy.At the same time,the changing of tax policy caused many problems.For construction business,“VAT reforms to BT” policy arouses the broken-tax-chain problem and affects the framework and management model of the company.“VAT reforms to BT” policy carrid out just a few days ago.So A Construction Company have not established the Tax Planning to solve the problem.This paper begins with the collecting both Chinese and foreign papers.The papers are ranged to 3 problems,concluding the changing of the taxation of construction companies,sideline problem and tax dependency problem.After that,this paper introduces 4 different roof theory,which could conduct the ” VAT reforms to BT” policy.And then analysis of A construction enterprises three representative projects of the tax situation.Summed up the concurrent behavior is not a separate accounting,tax payment in different places cash flow,there is no timely establishment of branches,upstream and downstream enterprises there are tax planning space 4questions.This paper hopes to solve the above problems by constructing tax planning plan,including trying to sign different forms of contract,reorganization of organizational structure,and strengthening the selection of raw materials,suppliers and subcontractors.And finally put forward the protection of tax planning measures to ensure its effective and stable operation.Research A construction enterprise tax planning program,to help A construction enterprises to reduce tax burden at the same time,give the construction industry to provide a reference.In the real economy is facing difficulties in the environment,the VAT tax planning is necessary,make A construction enterprises more adapt to market changes,steady development.