Research On Strategic Tax Planning Of Value-added Tax In Communication Engineering Enterprises In China

As a builder of mobile network signal coverage,communication engineering enterprises are the products of the integration of construction and installation industry and communication industry.They mainly provide communication equipment installation,network maintenance and network optimization for telecom operators(China Mobile,China Unicom,China Telecom).They belong to the construction and installation industry.With the rapid development of 3G and 4G mobile communication technology,communication engineering enterprises have grown rapidly and become an indispensable part of the national economy.With tax reform policies,communication engineering companies have experienced a series of problems after the implementation of value-added tax in May 2016.For example,the tax burden remains high,the tax burden in the industry is unstable.It has seriously affected the engineering construction and long-term development of enterprises and reduced the profit margin of enterprises.Although the country is continuously reducing the VAT rate and alleviating corporate tax burdens,it cannot be fundamentally resolved.Because the core and characteristic of the VAT system lies in the deductible system,the problem of insufficient input tax sources is the root cause of corporate tax burden.Therefore,how to effectively carry out tax planning,solve the problem of insufficient enterprise input,stabilize corporate tax burden,and realize long-term strategic development of enterprises is a problem that communication engineering enterprises need to focus on.This paper mainly studies the tax planning of VAT in communication engineering enterprises.By analyzing the current tax burden problem of communication engineering enterprises,the root cause of tax burden and tax instability is that the input tax is insufficient.Based on the theory of industrial chain integration,and then using a combination of normative analysis and case analysis methods,proposes to expand the market by establishing vertical strategic alliances with upstream suppliers,outsourcing of basic labor services through vertical separation,horizontal integration to promote economies of scale,and concentric diversification.The four tax planning methods can effectively reduce corporate tax burden and stabilize corporate tax burden from the perspective of long-term strategic development.