Research On Tax Planning Of Y Construction Co.,Ltd.

Enterprises hope that the tax can be legitimately reducted,how to use the related tax policy to create the greatest benefits for the enterprise?It becomes an urgent problem to be solved in the development of enterprises.In recent years,with the adjustment of economic structure,the tax planning which has great significance for our legal system and enterprise management activity has gradually aroused widespread concern in the academic community and society.From a macro perspective,tax planning is conducive to the tax adjustment of economic leverage,optimize the industrial structure and the rational allocation of resources,and promote the healthy,sustainable and stable development of the national economy.And it is also conducive to the continuous improvement of the state tax laws and tax policies.From the microscopic point of view,tax planning is conducive to reduce the risk of tax law and the management cost and maximize the financial benefits,as well as help the company to establish new business ideas,improve the management level and realize the goal of enterprise value maximization.In May 2016,the pilot project to replace business tax with VAT was expanded,so the tax burden of construction enterprises will face a substantial increase in a period,but tax planning will help to create more revenue in the policy transition period for enterprises.On the basis of the existing theory and practice of tax planning,this paper makes specific tax planning scheme and puts forward some measures to ensure the implementation of the plan for the actual operation of the company.This article selects the Y Construction Co.Ltd.as the research object,firstly introduces the present situation of Y Construction Co.Ltd.'s management,and analyzes the finance situation and the tax revenue situation.Secondly,with the application of tax planning technology,this paper explores the tax planning space for enterprise.From the perspective of value added tax,enterprise income tax and real estate tax,this paper explores the entry point of tax planning,and puts forward the plan of tax planning for Y Construction Co.Ltd.,and makes a comparative analysis of the corresponding plan.Finally,in order to ensure the Y Construction Co.Ltd.to achieve the purpose of tax saving in the premise of reasonable tax,this paper puts forward some feasible measures to safeguard plan.