Research On Tax Planning Of Value-added Tax Of Construction Enterprise A

All along,the construction industry has been the pillar industry of China’s national economy.Since the construction service was included in the "replacing business tax with value-added tax" on May 1,2016.The whole industry has great changes have taken place in many aspects such as tax calculation methods and tax rates.After the reform,the tax burden of various construction enterprises has changed differently.Due to the increasingly fierce market competition.Construction enterprises need to seize the opportunity of "replacing business tax with value-added tax" and scientifically and effectively formulate a new valueadded tax planning after "replacing business tax with value-added tax",so as to improve the production and operation strategy and tax management.This paper takes A construction enterprise as the research object.Firstly,it expounds the research background and significance of the article,and points out the methods and ideas used in the research.External research extends the problems to be studied in this paper.Secondly,it introduces the relevant basis and background of tax planning,and describes the general situation of a construction enterprise.The specific content makes an in-depth study from the aspects of enterprise operation,value-added tax payment and the deficiencies in the process of value-added tax planning.It is found that the value-added tax burden of the enterprise has not decreased significantly since 2016,but shows an upward trend.Causes of this problem is labor cost,material cost and other input taxes with less deduction.The most important thing is that the EPC contract is not signed separately.Relative simplicity is often used in engineering calculation.The tax is calculated in a single way,and the relevant tax management requirements are insufficient,etc.This article mainly analyzes the deficiencies in value-added tax planning of a construction enterprise.The relevant theories and Strategies of tax planning are integrated into the preferential policies of local construction enterprises,mainly focusing on many aspects related to construction projects start the value-added tax planning and design.Finally,there will be inevitable tax related risks in the specific implementation of tax planning plan of a construction enterprise.In the later stage,the paper puts forward the assurance scheme and key points of the new plan of value-added tax planning in the implementation process.In order to effectively avoid the possible risks and losses in the implementation by using the above methods.