Based On The "VAT Reform" A Construction Company VAT Tax Planning Research

With the development of the socialist market economy with Chinese characteristics,China's economy has shown a new trend,China's economic growth rate from rapid growth to slow growth.China's tax reform has been steadily advancing,in recent years,"camp by" has been a hot issue of tax reform.From May 1,2016,the construction industry,real estate,finance and other industries into the camp to increase the scope of implementation.Of which the construction industry tax rate eventually changed to 11%.Tax reform is bound to the construction enterprises of the tax,profit and loss situation have a greater impact on the tax reform of the construction enterprises will be affected by the impact.Therefore,in the face of the challenges and opportunities brought by tax reform,construction enterprises should be fully aware of the importance of "change".Enterprises should be large to the whole,small to the details to develop an effective tax planning program,improve the tax management system to deal with this reform.In the context of "camp change",this paper takes A construction company as the research object,analyzes the tax situation of Company A before the "increase" from the perspective of tax planning,and finds out the problems existing in the tax planning of Company A.And the discussion of A construction company in the "increase" after the tax planning to bring the impact,mainly in the tax policy changes,changes in tax procedures,accounting changes,the most critical is the company tax changes.And then on the A business theory of tax planning research.Including the interpretation of the new tax policy,the leasing business,the signing of the contract,the choice of suppliers,the acquisition of tangible movable property and the management of invoices.The aim is to reduce the value-added tax for the enterprises in the business and management of the company.The study of the article summarizes the inadequacies including the inadequacies of reflection,for a deeper level of harvest.In this paper,through the selection of A construction company to study the "camp by" on the impact of construction enterprises to propose tax planning recommendations,draw the following conclusions:(1)a short period of time,construction companies may face greater tax burden.(2)VAT invoices for the acquisition of construction enterprises can release an important part of the pressure to pay taxes.(3)construction enterprises financial personnel need to strengthenthe value-added tax policy learning.(4)construction enterprises in the choice of material suppliers to take full advantage of the price balance,select the optimal supplier,while preventing the issuance of false VAT invoices risk.(5)In the final analysis,the lowest tax burden is the ultimate goal of tax planning.Therefore,in the case of not yet familiar with the value-added tax,you can take the lead in the pilot industry to learn VAT tax planning,increase the professional talent pool,combined with their own characteristics,do invoice acquisition and management,select the right suppliers,The contract price to establish a sound tax system.