Research On Tax Planning Of X Construction Company After "Camp Reform"

The construction industry is an important pillar industry that promotes the development of China's national economy.However,due to the influence of the nature of its own industry,the construction industry generally has the phenomenon that the input tax cannot be fully deducted,which greatly affects the company's own profitability.At the same time,with the optimization and improvement of China's VAT reform,it will have a huge impact on tax processing models and tax credits.Therefore,in the context of the “reform of the camp reform”,the construction enterprises should make advance budgets and arrangements for the project business,and rationally design the VAT tax planning plan,thereby reducing the corporate tax pressure and reducing the operating costs of the enterprise.To a crucial role.In this study,combined with the X company's own business situation,mainly using the literature research method and case analysis method to analyze the X construction company: Firstly,it analyzes the overall background significance of the article,points out the research framework of the article and adopts the main research methods..Under the background of “reform of the camp”,this paper analyzes the impact of tax reform on the tax burden of X Construction Company,and the current status of VAT taxation of X Construction Company and proposes relevant countermeasures for the tax planning of different aspects of X Construction Company.In the design of VAT tax scheme,this paper mainly starts from the following aspects: first,the way the company acquires large machinery;second,the choice of qualified material suppliers;third,the scientific planning of EPC contracts;The choice of taxation methods for old projects,and the tax planning recommendations for all aspects of the problem,provided a reasonable plan for X Construction Company to carry out tax planning to help enterprises smoothly carry out the excessive period of tax reform.In general,the “reform of the camp” has brought more tax planning space to X Construction Company.It also means that in order to gain a dominant position in the fierce market competition,construction companies must strengthen the research and analysis of the latest tax policy.All in all,this paper aims to provide a favorable reference for the construction industry to better do a good job in tax planning in the context of VAT reform through research.