Research On Tax Planning Of F Construction Enterprises

It has been 40 years since reform and opening up.During this period,the construction industry and economic development have gone hand in hand each other.The continuous tax reform in recent years has provided new opportunities for the development of construction companies,particulary small-sized construction companies.At the same time,tax cost has become a key factor restraint the further development of construction companies at a specific stage,and tax planning has become an inevitable choice.At present,the management focus of most construction companies in China is on business development.There is no strict system for fiscal and tax management,which can not make full use of preferential tax policies or high tax related risks.Under the above background,construction companies should strengthen tax management,do a good job in tax planning scheme design,and prevent tax related risks in order to promote their further developmentThis paper based on the research results of tax planning at home and abroad.Through the relevant principles of tax planning and comprehensively using the theoretical tools and research methods of economics,taxation,management and finance,this paper deeply studies,analyzes,designs and optimizes the tax planning scheme about enterprises.Firstly,the article has a summary about the research of tax planning at home and abroad.The summary is carried out from two aspects,tax planning theory and construction industry tax planning practice.Drawing a conclusions that domestic research on tax planning of small and medium-sized construction companies is insufficient,at present.Secondly,it discriminates the concept,characteristics and basic technology of tax planning,and introduces the "economic man" hypothesis theory,contract theory,risk management theory,which lays a theoretical foundation for the study of tax planning of F construction company.Thirdly,taking the relevant theories of economics as the analysis tool,combined with the data to analyze the operation and tax situation of F construction company,it is concluded that there are some problems in project selection,project implementation and tax management,which explains the necessity and urgency of tax planning of F construction company.Thirdly,taking the relevant theories of economics as the analysis tool,combined with the data,this paper analyzes the operation and tax situation of F construction company,obtains that there are some problems in the project selection,project implementation and tax management,and explains the necessity and urgency of tax planning of F construction company.Fourthly,Based on the basic theories related to tax planning and the specific of F construction company,this paper designs the objectives and overall framework of tax planning of F construction company,designs the scheme around four aspects: Various taxes and tax related risk management,and makes a certain comparison before and after.Fifthly,it formulates safeguard measures for the implementation of tax planning scheme of F construction company from internal and external aspects,.Inward,improving the professional quality of relevant personnel,enhancing the awareness of tax planning and risk of tax planning.External,establish a dynamic management mechanism of tax planning.The research of this paper is of great significance.On the one hand,it can enrich the theoretical system of tax planning.On the other hand,provide some reference and guidance for the implementation of effective tax planning for the small and medium-sized construction companies.