Research On Tax Burden Control Of Beijing TL Construction Company

On May 1,2016,the era of "replacing business tax with value-added tax" came.The construction industry,real estate industry,financial industry and life service industry became the last batch of industries included in the scope of value-added tax.As one of the members of the tax system reform,Beijing TL construction company has faced great challenges in corporate tax burden control.The company’s tax burden has been around 8% for three consecutive years since the "business tax to value added" in 2016,and the tax burden has doubled,seriously affecting the development of the enterprise.How to reduce the tax burden is an urgent problem for Beijing TL construction company.This paper takes Beijing TL construction company as the research object.Firstly,the research background,domestic and foreign literature are briefly described,and the research methods and the basic framework of the paper are determined.Secondly,through the introduction of the concept of tax burden and tax burden control The influence of "replacing business tax with value-added tax" on China’s construction industry and the introduction of the tax burden of China’s construction industry after the tax system reform clarify the necessity of tax burden control in the construction industry;thirdly,compare the financial data of Beijing TL construction company before and after the "replacing business tax with value-added tax",find out the problems existing in the tax burden control process of Beijing TL construction company,and analyze the causes of the unfavorable tax burden control of the company;fourthly,Finally,in view of the problems existing in the process of tax burden control of Beijing TL construction company,this paper puts forward some suggestions from the aspects of project tax burden calculation,contract signing method,supplier review,labor cost and financial personnel quality Make reasonable suggestions,so that enterprises can quickly adjust unreasonable factors and reduce corporate tax burden in time.Through the research of this paper,I hope it can help TL construction company to control the tax burden,promote TL construction company to improve the corresponding management level,and deal with every policy change in time,so as to enhance the competitiveness of enterprises,so that enterprises can maintain sufficient advantages in the process of fierce competition in the construction market.