Research On Tax Planning Of A Construction Enterprise

Construction industry belongs to the core industry of economic construction,and has made brilliant achievements so far.Since the tax reform in 2016,China has adjusted tax rates and tax incentives for many times.As a pillar industry,the construction industry is also facing upgrading and improvement from management to finance and taxation.In recent years,the tax rate adjustment and the release of tax policies all imply that they want to help enterprises reduce taxes and fees,so as to help enterprises develop better and achieve enterprise upgrading.For the construction industry,due to the complexity and extensive characteristics of the industry,it is difficult to improve income.In this paper,A construction enterprise as the research object,based on the main business of A construction enterprise involved in the main types of tax data,so as to explore A construction enterprise in the process of operation should make tax planning projects,and through calculus to compare the results before and after planning,so as to achieve the goal of reducing the tax burden for A construction enterprise.This paper first from the theoretical point of view,discuss the Chinese and foreign scholars on the construction industry tax planning research,so as to make a literature review,and then carry on the theory involved in the exposition,discuss the interests of enterprises involved in tax.Theory expounded,in the following leads to A construction enterprise’s business and tax conditions in recent years,from the enterprise’s tax situation analysis,found that the enterprise high proportion of value-added tax and enterprise income tax,and through the field survey method of data analysis that enterprise in EPC project,which existed in the engineering and supplier selection used improperly,the input tax deduction is insufficient,Thus increased enterprise taxes and fees.Therefore,tax planning for the corresponding business of A construction enterprise is made below.Through the tax planning in the article,tax is indeed saved for A construction enterprise,and the actual situation is also combined in the planning.Therefore,the tax planning suggestions in the article are real and effective.Through the analysis of this paper,it is expected that construction enterprises can actively make corresponding tax planning in the face of increasing taxes and fees,so as to provide impetus for the rapid development of enterprises.