Research On Risk Management And Control Of Value-added Tax In S Construction Enterprises

we have levied both Business tax and value-added tax at the mean time for quite some time.Since the onward march of the reform and openning up,construction industry gained a rapid grow in China,with a continuous enhance in construction capability,an increasing industry size.However,because of the complex business and business model of the construction industry itself,enterprises are faced with greater VAT tax risks.Therefore,the construction enterprises must carry out the value-added tax risk management,in order to cut costs,operating norms and orderly,so as to reduce the VAT tax risk.After the author’s study,it is concluded that the S construction enterprises are mainly faced with the following tax risk of VAT:In the process of management and management of S enterprises,The direct operation model is unable to deduct from the entry because of its own service and material.The total subcontract operation model is caused by the total contractor’s difference in prepayment of VAT.The organizational form of the total division leads to the inconsistency of the "four flow"and the break of the chain.he unclear responsibility of the post is not clear,which leads to the failure of the management of tax risk management.At the stage of tax generation in the value chain of S enterprise project management,Because of the unclear cost,unclear rules in the contract guarantee money billing time and settlement time,pay the tax when did not advance with suppliers to finalize the procurement plan to sell upside down.In the tax accounting and payment link link,enterprise financial personnel do not understand the rules under the new tax system,tax accounting mode and invoice control system,resulting in false invoices,accounting errors,resulting in more and less tax declaration,tax risk causes.This paper uses the method of combining theory and practice,along with "the theoretical foundation of risk identification and analysis of risk control in the path,first systematically interpret the new value-added tax policy on the construction industry,aimed at value-added tax risk identification,for the following analysis and control to provide a theoretical basis.Secondly,to identify and analyze the risk of VAT from the whole process of S enterprise management and the value chain section of project management.Finally,to explore the risk management strategies of S construction enterprise from the above two aspects,including the operation and management of S enterprises need from the strategic and operational levels of organization,risk control,adjustment of enterprise management mode,establish internal information internal conduction mechanism and replacing business tax with value-added tax(VAT)management system;project management value chain,it is necessary to establish a new budget quotation management system,clearly in the contract and invoice settlement time,ahead of time with suppliers purchasing plan to prevent pin upside down,making scientific invoice transfer process.Through a series of control and control,it is expected that S enterprises can avoid the tax risk caused by the uncertainty of the VAT processing due to the change of tax system.