Tax Management Analysis And Optimization Of ZJQJ Co., Ltd

China's construction industry began to implement the policy of "replacing business tax with value-added tax" on May 1,2016.The extensive implementation of this policy will not only have an important impact on the development of China's construction industry,but also make China's economy develop more stably.This is because this policy eliminates the obstacles in various circulation links of economic development,especially for solving the problem of double taxation.However,in view of the current situation,the implementation of "replacing business tax with value-added tax" policy is not satisfactory,the nominal tax rate has increased,and even the tax burden borne by some construction companies in China has also increased significantly.Therefore,this paper studies the tax management to achieve the goal of analyzing the causes of the current situation.Nowadays,both domestic and foreign scholars are committed to the study of tax management.The concept,connotation and basic principles of tax management have been clearly defined.Secondly,tax management has been further subdivided.Due to the earlier research on tax management in foreign countries,and more rich experience in various aspects than in China,there are few researches on the construction industry.Looking back at China,even though the research started late,it has achieved certain results.At present,the policy of replacing business tax with value-added tax has been widely implemented in the construction industry,which makes domestic scholars turn to the research of tax management in the construction industry.The writing background of this paper is the implementation of the policy of "replacing business tax with value-added tax".Taking ZJQJ company as an example,this paper analyzes the problems and seeks solutions.This article mainly takes ZJQJ company as an example to deeply study the influence of the policy of "replacing business tax with value-added tax" implemented in China on the operation of the company,and calculates the actual value-added tax burden in combination with the specific data of the company's operation.The value obtained is mainly affected by the land prepayment mechanism and the overstock of input when paying the value-added tax.The study found that ZJQJ company in the national implementation of the "business tax to VAT" policy,not only the operating costs greatly increased,the capital output increased,the value-added tax burden also increased,which is not conducive to the future development of the company,and the company in order to alleviate this situation,the basic requirements for employees are also higher and higher.This article first clarifies the basic theories of tax management;secondly,summarizes the characteristics of value-added tax;thirdly,analyzes and summarizes the good practices of value-added tax management at home and abroad;in addition,it puts forward the specific scheme of how to improve ZJQJ company,mainly from the selection of raw material suppliers,the use of preferential tax policies,management contracts and the identity of taxpayers In addition,we should objectively evaluate the effect of tax management;finally,we should analyze the various risks existing in the current tax management of ZJQJ company,and put forward improvement measures.