Research On Tax Planning Of N Construction Company

At present,my country’s market economy is developing rapidly,especially the construction industry.Since May 1,2016,the tax policy of the construction industry has been continuously innovated,and the government has continuously reduced taxes and fees for enterprises,thus promulgating a series of preferential tax policies.However,many construction companies have failed to adapt to the new trend,and the tax rate has risen instead of falling.Therefore,in order to achieve steady and long-term development in the new situation,it is necessary to follow the pace of policy reforms,understand relevant policies,and recognize current development trends.Therefore,tax planning for enterprises is a top priority.This article adopts the literature research method,the experience summary method,the comparative analysis method,takes N enterprise as the case study object,analyzes the main tax payment situation of the enterprise,and concludes that the main reasons for this phenomenon are: invoices and contract management are not in place,Project tax calculation methods are unreasonable,branches are not established reasonably,labor costs,material costs,and machinery use fees cannot be fully deducted for tax,and revenue is not reasonably recognized,fixed assets are not reasonably depreciated,and corporate organization is not established.Then according to the above reasons,the corresponding tax planning plan was designed,and finally the implementation suggestions were put forward.This article is to carry out research in the logical sequence of discovering,analyzing,dealing with problems and proposing safeguard measures,combining theory with practice,and using the latest tax policies to make tax planning for N Construction Company,in order to achieve the purpose of reducing tax costs and realizing the overall benefits of the enterprise maximize.Some programs can also provide reference for the same industry.