The VAT Tax Planning Research For The Building Enterprise Under The Background Of "Business Tax Change Value Added Tax"

With the development of China's economy,the tax system should be reformed and improved.The 12 th Five-Year Plan and the 13 th Five-Year Plan have put forward plans to expand the scope of VAT collection,reduce the scope of business tax collection,establish a modern fiscal system and improve the reform of our tax system,with the aim of eliminating the heavy summer tax collection,reducing the cost of corporate tax collection and enhancing the vitality of enterprise development.In 2016,China will implement the tax reform of “business tax change value added tax”,and the construction and installation industry will be included in the reform scope.Construction and installation enterprises from business tax to levy value added tax,because of the huge changes in tax collection and management,the tax liability rate,financial management and fund management of enterprises have had a large impact.Building and installation enterprises will face new tax pressure and fierce competition environment.How to design a reasonable tax planning plan for enterprises by seizing the time of policy reform of “business tax change value added tax”,make effective adjustment to the way of operation of enterprises,and save tax expenses legally,so as to reduce the cost of operation of enterprises,will be a big problem to be solved by construction and installation enterprises.Based on the analysis of the background of “business tax change value added tax” and the current status of tax reform,and combing the domestic and foreign theoretical research literature on tax planning,this paper expounds the major changes in the production and operation of construction enterprises after “business tax change value added tax”,as well as the necessity and feasibility of the advance,reasonable and scientific tax planning for enterprises to cope with the operation change and save the operating cost.Taking the construction enterprise X enterprise as an example,this paper studies the influence of different aspects of the enterprise in the “business tax change value added tax”.The study shows that X enterprises will be affected by tax reform in several aspects: insufficient VAT input tax,tax rate increase,more complex financial processing,financial management priorities shift,management business model change.“business tax change value added tax” not only makes enterprises face new challenges,but also brings more scope for enterprise tax planning.This paper applies the theory of tax neutrality,optimal taxation and the difference of tax policy before and after “ business tax change value added tax”,combines with the characteristics of X enterprises and the updated tax policy of“business tax change value added tax”,and puts forward reasonable suggestions of compliance planning,namely that we should strive to improve the adaptability of enterprises and take corresponding countermeasures from the aspects of enterprise tax burden,management,financial management and project cost.In order to reduce the operating cost of low enterprises and provide the competitiveness and adaptability of enterprises.