Research On Tax Planning Strategy Of P Company

At present,due to the lack of correct understanding of tax planning in some enterprises in China,tax planning is hindered in the actual development.Scientific and reasonable tax planning can help enterprises optimize the management level,but also can bring direct economic benefits for enterprises.Under the macro background of industrial structure adjustment,the construction industry is in full swing.After the "replacing business tax with value-added tax",the tax categories of construction enterprises are relatively simple compared with manufacturing enterprises,mainly involving value-added tax,income tax and other taxes.Although there are few types of taxes,the number of taxes is relatively large,which has a great impact on the profits of enterprises.The tax planning of construction enterprises can reduce the operating costs and improve the profits of enterprises to a certain extent.How to strengthen the awareness of tax planning of construction enterprises and improve the level of tax planning is an important issue in front of construction enterprises.This paper takes P company as the specific research object,based on the actual tax situation of P company,analyzes the current situation and existing problems of tax planning of P company.Based on the theory of tax planning,combined with the actual tax characteristics of P company,this paper puts forward the tax planning strategy of P company.Through the selection of tax calculation method,procurement supplier of project cost and settlement method of project payment,the tax planning of value-added tax is carried out.According to the actual situation of P company,this paper puts forward some measures,such as simple tax calculation method,special bill for cost supply,project payment settlement by installment,etc.,so as to achieve the purpose of value-added tax planning.At the same time,it puts forward tax planning methods of enterprise income tax,real estate tax and stamp tax,so as to help P company save tax expenses and increase after tax profits.Finally,the paper puts forward the risk prevention and control of tax planning and the guarantee measures for the smooth development of tax planning.According to the characteristics of construction enterprises,the tax planning measures put forward in this paper can provide reference for tax planning activities of other construction enterprises.