To improve the overall quality of management personnel, enterprises need to correctly understand and follow the relevant provisions of value-added tax management, improve the cognition of financial personnel, management personnel, material procurement personnel and budget and final accounts personnel on the professional knowledge of value-added tax through publicity, training and other measures, and enhance employees’ understanding of the basic principles of value-added tax, tax rate and tax payment links and tax payment requirements The awareness of asking for special VAT invoices in subcontracting links to ensure skilled operation and application.
The finance and taxation departments also put forward the preferential tax policy that taxpayers can choose to use simple tax calculation methods, and enterprises should make full use of this policy to reduce the tax burden.
(2) Fund management.
To improve the competitiveness of enterprises, it is an effective way to carry out tax planning reasonably and legally under the established profit space.
Therefore, Beiping excellent education business school offers the course of senior construction engineering tax president class.
Without considering other taxes, the equation when the tax burden of the two tax modes is equal is: [P / (1 + 11%) – v] × 11%=[(P-F)/(1+3%) × 3%], calculate Z.
According to the enterprise characteristics and environmental changes, construction enterprises should keep up with the development of the times, make full use of information technology, improve the ability and efficiency of enterprise linkage management and tax planning, reduce the tax risk of enterprises, improve the profit space of enterprises, and enable construction enterprises to occupy an advantage in the fierce market competition, Get better future development.
Fund management can not be ignored: ① enterprises should strengthen cash budget; ② Comprehensively control the accounts receivable, strengthen the management of the project fund collection node, cooperate with the project progress and the project fund collection node to realize the optimal deduction of input tax, and avoid the risk of fund occupation caused by purchase and sales mismatch; ③ Reasonably plan and arrange accounts payable, and use the company’s credit payment to reduce cash pressure; ④ Improve the financing ability of enterprises and solve the short-term cash flow crisis in time; ⑤ Centralized management of funds with the help of information means to comprehensively improve the efficiency of fund management.
In this issue of Beiping excellent education class, let’s talk about the following key points of tax planning in the construction industry.
The construction industry needs to reduce the tax burden of enterprises to the greatest extent through appropriate tax planning, which is of great significance to the development and operation of enterprises.
Construction enterprises shall establish and improve the approval process and set up full-time tax posts to be specially responsible for invoice receiving and purchasing, invoice storage, invoice issuance, invoice certification, tax declaration and other tax related work.
The main concerns are as follows: ① clarify the legal subjects of both parties to ensure the “integration of three streams”; ② Specify whether the contract price includes VAT; ③ Clarify the invoice type, bank account and taxpayer information of the current company; ④ Clarify the price settlement method.
when the estimated deductible input tax is greater than Z, select general taxpayers, otherwise select small-scale taxpayers.
Adjust and optimize the existing organizational structure.
This course strongly invites a number of senior lecturers and practical representatives of tax management in China to form a lecturer team, which is committed to helping construction project managers fully understand the risks brought to the collection and management of the construction industry by using ticket management tax and Offsetting Tax with ticket after replacing business tax with value-added tax, and master the practical operation scheme of value-added tax management to deal with the whole process of “one ticket” control by the tax authorities..
Improve the ability of contract management and fund management (1) contract management.
At present, the competition in the construction industry is becoming increasingly fierce, the profit space is further compressed, and the means for enterprises to improve profits are decreasing.
We should also specially allocate tax planning departments and professionals to reasonably avoid and save taxes and minimize the tax burden of enterprises.
In the tax planning of construction enterprises, the position of contract management is immeasurable.
Enterprises should pay attention to cultivating excellent contract management talents and improve their own contract negotiation level and ability.
With the help of preferential tax policies, how can enterprises choose their own tax mode in value-added tax? Assuming that the taxable labor income of general VAT taxpayers in the construction industry is p, the amount of deductible input tax is Z, and the applicable tax rate is 11%; The collection rate of small-scale taxpayers is 3%, the amount of taxable services remains unchanged as P, and the amount of project subcontracting is f (this data is easy to estimate according to management experience).
Construction enterprises should change the organizational structure and business model of multi-level legal persons and layers of subcontracting within the enterprise according to their own characteristics, so as to change the enterprise organizational structure from high-length type to flat type.
Reduce the management level, shorten the value-added tax chain and reduce the tax risk by merging units with small scale or no actual business, abolishing unnecessary intermediate management levels, merging units related to or with the same management functions, and transforming subsidiaries with low qualification or no qualification into branches.