Research On Tax Planning For Value-added Tax Of Road And Bridge Construction Enterprises

“the Change from Business Tax to Value-Added Tax”has a major impact on the tax burden,cash flow,and tax management of road and bridge construction enterprises.Road and bridge construction enterprises have fierce competition,low profits and large financial pressure.In order to increase market competitiveness,road and bridge construction enterprises can make use of the tax planning space brought by“replace of business tax by VAT”,make prior arrangements for their business operations,and design reasonable plans for VAT taxation,reaching the goal of reducing corporate tax burden,alleviating financial pressure,and improving profits.At present,domestic and foreign scholars have rich research on taxation planning,and domestic scholars have made some achievements in the study on the tax reform of“camp to increase”.However,there is a lack of targeted research on the value-added tax planning of road and bridge construction companies after the implementation of the“replace of business tax by VAT”policy.Based on this,this paper mainly studies through the implementation of the tax planning program,road and bridge construction companies can obtain the maximum benefit from the policy of“replace of business tax by VAT”,and provides decision-making basis on the premise of compliance and legality to enterprises.This paper starts with the basic principles of VAT tax planning,and incorporates the policy of“the Change from Business Tax to Value-Added Tax”analyzes the problems existing in road and bridge construction enterprises in connection with the current status and characteristics of China's road and bridge construction companies.The plan for the VAT tax planning of road and bridge construction enterprises is designed from taxation scope and tax rate,choice of taxation method,output tax amount,input tax amount,levy management five aspects,and the safeguard measures for the implementation of the plan are given.In the taxation scope and tax rate planning section,VAT tax planning for representative EPC contract and equipment leasing business is carried out.The selection of taxation methods mainly provides proposal for the taxation methods of the clean project projects,A-supply projects,and old projects of construction projects that have the right to choose.The amount of output tax planning includes the sales of A-projects and the value-added tax planning of the labor subcontracting business.The planning part of the input tax has put forward the proposals for the general procurement business and the specific procurement business respectively.In the end,the planning section of the collection management,specific proposals for the timing of the tax liability and the management of invoices are given.