A Study On The Tax Planning For China Construction Seventh Engineering Bureau(Shanghai)Co.Ltd

Since May 1,2016,the full implementation of the reform program to replace business tax with value-added tax(VAT)began.The pilot sectors have been expanded to construction,real estate,finance and life service industries,and all enterprises' added real estates' tax will be included in VAT deduction to ensure that all sectors,tax burden has steady decline.The implementation of the policy to replace business tax with VAT also has significant influence to the tax planning work of all construction enterprises.Based on this background,this paper analyzes the impact of the change of tax policy on the tax planning of China Construction Seventh Engineering bureau(shanghai)Co.Ltd and probes into tax planning measures to deal with VAT.Tax burden problem is a very important issue in current enterprise management and development process.And among daily work related to tax burden in enterprises,tax planning is a very important content.Tax planning is an activity refers to enterprises being in strictly accordance with the specific requirements and regulations of the relevant national laws and regulations,and combining with the external environment and their own actual situation to make comprehensive analysis,and through a certain form and approach to make scientific and rational planning for their own tax situation,and then to arrange their own financial work.For construction enterprises,the daily tax burden is very complex,and it has been greatly affected by the relevant state laws,regulations and so on.Thus,to analyze the impact of tax planning on construction enterprises can make a good promotion for the decline of tax cost,and then can be beneficial to the long-term rapid development of construction enterprises.This paper takes China Construction Seventh Engineering bureau(shanghai)Co.Ltd as research object from three aspects.Firstly,in view of tax problems existing in China Construction Seventh Engineering bureau(shanghai)Co.Ltd,this paper analyzes the current value-added tax(VAT)and income tax calculation methods,and points out the importance of carrying out tax planning,as well as the tax planning space.Secondly,this paper designs the tax planning of China Construction Seventh Engineering bureau(shanghai)Co.Ltd,mainly from output tax,input tax and enterprise income tax.Finally,this paper analyzes the expected effect of tax planning on China Construction Seventh Engineering bureau(shanghai)Co.Ltd,mainly from the effect of output tax,input tax and enterprise income tax.Through these research and analysis,on the one hand,this paper can guide the construction enterprises to further understand the importance of strengthening tax management of an enterprise and actively carrying out tax planning based on the actual situation of an enterprise.On the other hand,this paper can also guide enterprises to use relevant national laws and regulations as well as the specific provisions of policies to maximize their own tax benefits,and then to promote enterprises to make stable and rapid development.