The Construction Industry Should Respond To The Impact Of “reform Of The Camp” And Tax Planning Research

With the continuous development of social economy,especially the second industry development and transformation speed up,the industry,construction and other industries are facing more challenges and risks.However,the arrival of the era of camp to increase,but also to the traditional tax revenue caused great pressure,tax policy can not be consistent with the new era of camp changed to increase the situation.It is necessary to increase the overall development situation of the modern construction industry and small and medium-sized construction enterprises,and further promote the rapid development of small and medium-sized construction industry and construction enterprises in the new period.All along,the construction industry is the pillar industry of our country because of its beneficial to the people's livelihood,environment is more complex,the need for tax reform,will have a broad impact on all industries,the "replacing business tax with value-added tax(VAT)",on the one hand is to improve our country's value-added tax system in our country,the deep reform of the taxation system the requirements of.For the construction of "replacing business tax with value-added tax(VAT),can effectively eliminate the double taxation problem of construction industry caused by the implementation of the business tax system,reduce construction enterprise tax burden,improve the status of the industry is not reasonable tax,is conducive to the healthy development of construction enterprises,the construction industry.The sustainable development of the industry and the steady progress of the society need the reform of tax system.Therefore,the construction industry "camp changed to increase" has been the general trend.This article mainly from the business changed to increase the background,based on the research background of the construction industry to fully implement the "reform of replacing business tax with value-added tax(VAT)" for replacing business tax with value-added tax(VAT)overview of the construction industry,the full implementation of the basic content of "replacing business tax with value-added tax(VAT)";secondly the analysis of the full implementation of the "effect of replacing business tax with value-added tax(VAT)" of the construction industry,development status analysis of China's construction industry and the existing problems,points out that "replacing business tax with value-added tax(VAT)" favorable impact on the construction industry and the adverse effects,including "replacing business tax with value-added tax(VAT)" on the construction industry tax impact analysis,economic impact analysis,management effect analysis;thirdly,put forward the basic theory of tax planning,including the definition and characteristics of tax planning,tax planning,tax planning principles and classification methods,and finally puts forward the meaning of tax planning risk;"the construction industry replacing business tax with value-added tax(VAT)" under the background of tax planning Policy,including the identity of the taxpayer's choice of output tax planning,tax planning,tax planning,VAT Transition Management tax preferential tax planning,tax planning,through the introduction of the relevant theoretical knowledge of replacing business tax with value-added tax(VAT)"," replacing business tax with value-added tax(VAT)"brings opportunities and challenges,combined with relevant data further analysis of the influence construction enterprise of construction enterprises in the implementation of" replacing business tax with value-added tax(VAT)"in this process,in order to find countermeasures for construction enterprises to deal with adverse tax planning problems,thus making the" replacing business tax with value-added tax(VAT)",to the healthy development of construction enterprises.