Study On Tax Planning Of J Construction Company After Replacing Business Tax With Value-added Tax

As an important part of the national economy,the importance of construction industry is obvious.The rapid development of China’s construction industry during the 13 th Five Year Plan period is an important achievement of China’s macro-control for many years.With the full implementation of replacing business tax with value-added tax(VAT)in the construction industry,great changes have taken place in the tax management of relevant enterprises.What changes here are not only the types of turnover tax,but also the ways of tax collection and management,invoice management and supplier management.How to accurately grasp these changes and avoid tax risks is a problem that every construction enterprise must face.The implementation effect of "replacing business tax with value-added tax" shows that the overall tax burden of the construction industry has decreased,the tax reduction effect of Chinese owned and state-owned holding enterprises is remarkable,and the tax reduction effect of large enterprises is good.However,some enterprises have some problems,such as the management mechanism can not meet the relevant standards of the value-added tax system in a short period of time,which leads to the problem that the tax burden of the company is not reduced,but is growing.At present,the competition mechanism of survival of the fittest is gradually formed in the construction industry,and the profit space is constantly squeezed.If the construction companies do not actively seize the development opportunities,quickly change their identity,adapt to the tax reform,and improve their competitiveness,they will not be able to achieve good development in the construction market.Based on the background of "replacing the business tax with a value-added tax",this paper selects J Construction Company as the research object.Its main contents include: First,the introduction.This chapter not only introduces the significance,purpose and background of the research,but also introduces the current research status,research methods and ideas.Second,the concept and theoretical basis of the introduction,mainly about the construction industry,business tax to VAT and other related concepts and theories.Understanding these theories and concepts can help the research on the impact of replacing the business tax with a value-added tax on construction enterprises,and also lay a solid theoretical foundation for the study of this paper.Third,it takes J construction enterprise as the case study to introduce its basic information,financial situation and tax status.Analyze the impact of "replacing the business tax with a value-added tax" on its tax burden,and draw the conclusion that the tax burden of J construction enterprise increases after "replacing the business tax with a value-added tax".And then deeply explore the reasons and problems of the aggravation of tax burden,leading to the value of subsequent tax planning research.The fourth is to put forward a tax planning plan based on the foregoing analysis of the tax payment of J Company.In view of the existing problems of J Construction Company,tax planning countermeasures are designed to make J Construction Company achieve the purpose of reducing tax burden and improving economic benefits.The fifth is to put forward the guarantee of the implementation of tax planning scheme.Ensure the successful implementation of the plan through human and material measures.Finally,this paper summarizes the research on tax planning of J Construction Company after "replacing the business tax with a value-added tax",analyzes the inadequacies and puts forward the prospects.The research idea of this research is: first find the problem,in the detailed analysis of the problem,and then find appropriate measures to deal with the problem.By analyzing the tax situation of J construction company before and after "replacing business tax with value-added tax",this paper finds out the current situation of tax burden rise,finds out the causes of the problems,and puts forward effective countermeasures,so as to help it straighten out the organizational structure and sort out the business process,so that the enterprise tax burden can be reduced and the enterprise tax risk can be effectively prevented.It is hoped that the research in this paper can not only provide help and reference for the design of tax planning scheme for the same type of construction enterprises,but also provide reference for other industry enterprises to carry out tax planning to a certain extent.