Research On Vat Tax Planning Of Construction Enterprises

The construction industry is the important material production department of the national economy,our country starts from May 1,2016 in the construction industry to carry on the tax collection management comprehensively.As an important part of the construction market,the construction enterprise has been faced with many difficulties in the choice of supplier type,invoice management,fund flow and contract management in the initial stage after the whole industry has been taxed the value-added tax.Construction enterprises through the use of the industry’s value-added tax on a number of advantages and policy dividends,the various types of business activities in advance to make scientific arrangements,so as to design a legal and efficient VAT tax planning,to reduce the tax payment or delay the expected goal of tax payment.This article begins with the concepts of value-added tax and tax planning,and uses tax neutral theory,optimal tax theory,and game theory as the theoretical cornerstones of the research carried out in this paper.In response to the characteristics of China’s construction companies and the status quo of G There are six specific problems encountered by G Construction Group in the current VAT planning work,and a comprehensive analysis of the detailed causes of each problem,combined with the construction industry’s VAT management policy promulgated by the taxation and taxation authorities,measures G.Construction Engineering Group conducts revenue and risk management of value-added tax,uses literature research methods and specific case analysis methods,and ultimately chooses from supplier types,intra-group related-party transactions,engineering sub-contracting business,anchoring operation business,construction contract management,machinery Six aspects of the leasing and procurement business put forward a viable and innovative value-added tax planning and design plan,which provides theoretical scientific guidance for the future construction of value-added tax for G Construction Engineering Group.