Only by strengthening the awareness of tax payment, improving the integrity of tax payment and further improving the standardization of tax payment can construction enterprises effectively prevent and control tax risks. Construction enterprises need to fully learn and master the tax policy, and at the same time strengthen the requirements for the project management department, not only to implement the tax policy, but also to effectively check the taxes and fees that need to be paid in the construction process and do a good job in reporting.

This paper briefly expounds the enterprise income tax, business tax, personal income tax, stamp duty, camp reform and other aspects mainly involved in construction enterprises, highlights the key points of tax management in construction enterprises, and summarizes how to carry out tax management in construction enterprises, as well as the overall methods and development direction of tax management.

Keywords: construction enterprises; Tax control; Risk control; Tax consciousness

Because of its many locations, strong mobility and frequent cross-regional construction, construction enterprises have brought certain difficulties to their tax management, mainly because the owners failed to obtain relevant tax payment certificates and other relevant evidence within the specified time. At the same time, due to the lack of understanding of tax work and real understanding of tax work, there are certain tax risks in tax work. In order to effectively avoid tax risks and establish a harmonious relationship between tax enterprises, the author believes that the general idea of tax management of construction enterprises should be to enhance tax awareness, improve tax integrity, further improve the standardization of tax payment, and effectively prevent and control tax risks.

First, pay attention to the necessity of tax administration

Construction enterprises should fully understand the importance of tax management, publicize and conscientiously implement relevant national tax laws and regulations. As a part of financial information, the tax payment of construction enterprises will be made public regularly and subject to public supervision. Only when the enterprise has a good tax payment reputation can it gain the trust of the public, and then it can be recognized by enterprises in other industries in the process of operation and management. Relevant personnel of construction enterprises, especially unit leaders and chief accountants, should attach great importance to tax work, actively study relevant national tax policies, strengthen the study and publicity of tax laws, fully understand the provisions of tax laws, strengthen the awareness of paying taxes according to law, and make tax planning reasonably and legally.

Second, strengthen the risk control of related taxes of construction enterprises

What do construction enterprises want? Improve tax awareness, pay taxes in good faith according to law, standardize tax payment, and prevent tax risks? With the implementation of some new tax laws and regulations, construction enterprises need to strengthen the weak links of tax management and avoid tax risks.

(A) the control of enterprise income tax

For construction enterprises, enterprise income tax is one of the taxes that must be declared, and it is usually paid according to the total income of construction enterprises. What the construction enterprise needs to do is to submit the management data and the summary of output value on time in accordance with the tax payment regulations, and pay taxes at the place designated by the tax authorities within the prescribed time limit. Construction enterprises must establish a ledger of foreign management certificates and standardize the foreign management certificates of their own units. If it is necessary to renew the Foreign Management Certificate, a new application for the Foreign Management Certificate shall be submitted to the competent department before the expiration of the Foreign Management Certificate, and the original Foreign Management Certificate shall be submitted at the same time. If the foreign management certificate expires without extension, tax risks will arise. Construction projects are not allowed to pay income tax on the construction site, and at the same time, they should communicate and explain with the local tax authorities, mainly in accordance with the Notice on the Management Certificate of Income Tax Collection of Cross-regional Construction Enterprises.

(B) the control of business tax

Construction enterprises mainly pay business tax and surcharges, and all units should seriously study the Provisional Regulations on Business Tax (hereinafter referred to as the Regulations) and the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax (hereinafter referred to as the Detailed Rules). According to Article 1 of the Regulations, who is the taxpayer of business tax? Units and individuals that provide labor services, transfer intangible assets or sell real estate within the territory of China? . Article 5 of the Regulations stipulates that taxpayers who subcontract construction projects need to calculate the turnover according to the actual workload, not according to the construction contract. ? The date stipulated in Article 12 of the Regulations is mainly the actual payment date after the contract is confirmed. If the relevant contract is not signed, it shall be counted from the date of taxable behavior. At the same time, Article 24 of the Detailed Rules stipulates that the definition of operating income mainly refers to the amount paid by taxpayers after tax collection is completed. Among them, Article 25 of the Detailed Rules stipulates the prepayment method as follows: the time for fulfilling the tax obligation is the time when the prepayment should be received. The "Regulations" abolished the provision that the general contractor is the withholding agent. Therefore, in the construction industry, the legal obligation of the general contractor to withhold business tax has changed greatly, and the specific business tax declaration should be completed by the subcontractor. Even if the general contractor and the subcontractor have other agreements, they must be implemented in accordance with the regulations. Article 20 of the Measures for the Administration of Invoices in People's Republic of China (PRC) also stipulates that construction projects shall obtain invoices from the payee (subcontractor). According to this regulation, construction enterprises must obtain invoices from subcontractors as accounting basis to avoid tax risks. Construction enterprises should pay business tax and various surcharges on time in strict accordance with the Regulations and its detailed rules for implementation. The business tax of construction enterprises shall be paid at the construction site in accordance with the principle of territorial management. According to the provisions of Article 26 of the Detailed Rules, if a taxpayer fails to pay the tax within six months from the date of tax declaration, it needs the local tax authorities to make up the tax. During this period, if the construction enterprise fails to obtain the business tax payment certificate and other documents, it is easy for the construction enterprise to pay taxes repeatedly in the tax inspection of the construction enterprise.

(3) "Control of individual income tax"

All construction projects should be withheld and remitted in accordance with the provisions of the tax law, and personal income tax should be paid on time to avoid tax risks. In order to achieve the expected goal, construction enterprises should strictly implement the individual income tax law, do a good job of withholding and paying individual income tax according to the corresponding norms, and make tax planning according to the tax rate grade of individual tax.

(4) Stamp duty

Pay on time and obtain the tax payment certificate in time. Construction enterprises should pay stamp duty in accordance with the provisions of the state tax authorities on stamp duty collection, and stamp duty is generally paid on the spot. In view of the fact that construction enterprises generally sign contracts at the location of the project, they should pay to the location of the project of the construction enterprise. At the same time, according to the provisions of stamp duty, the part that does not need to pay stamp duty (such as the contract agreement signed within the legal entity) should be reported to the local tax authorities for consultation and filing to avoid being fined in tax inspection.

(V) The tax trend of the reform of the camp.

Do a good job in policy propaganda, training and business docking preparation, guide the project to do a good job in tax planning, avoid tax risks and reduce the tax burden. According to the latest progress of camp reform, the construction camp reform plan is expected to be implemented on 20 16. After the VAT in the construction industry is changed, the tax rate may be 1 1%. After the reform, the biggest problem for construction enterprises is whether the tax burden can be passed on and whether the input tax deduction is enough. It is understood that it is difficult for construction enterprises to obtain special invoices for value-added tax by subcontracting some projects and purchasing some materials. For example, many sand and gravel suppliers are individuals and cannot provide formal VAT invoices, so construction enterprises cannot deduct them. Compared with the current 3% business tax rate generally implemented by construction enterprises, if the tax management is not good after the reform of the camp, the tax burden of related construction enterprises may increase. Therefore, construction enterprises should further do a good job in the transformation training of camp reform, plan early and prevent risks. Closely follow the tax dynamics of the construction industry, actively study and learn relevant policies, and make preparations for the full implementation of the transformation of the construction industry. First, can you be hired at the relevant meeting? China Tax Network? Experts taught the relevant leaders of construction enterprises the knowledge of camp reform, which attracted the attention of leaders; The second is to organize the training of camp reform, and arrange the chief accountant, production and operation, equipment and materials management personnel of all units to participate in the training; Third, the project management department is required to organize relevant personnel to conduct on-site and nearby training.

Three, improve the focus of tax management of construction enterprises

(a) actively carry out tax credit rating.

Provincial voluntary declaration? A-level taxpayer? , improve the tax credit rating of construction enterprises. ? A-level taxpayer? After the joint evaluation of the provincial state taxation bureau and the local taxation bureau, it was obtained. A-level taxpayer? Tax inspection can be exempted for the next two years, except for special and special inspections and golden tax investigations; For tax declaration, tax registration verification, tax annual inspection and other matters, the competent tax authorities may handle relevant procedures on the spot after receiving the relevant information of taxpayers; In addition, there are preferential policies such as relaxing the invoice purchase limit and simplifying the export tax refund (exemption) declaration procedures.

(2) Report and data submission.

For construction enterprises, a good tax declaration system should be established. We should not only submit tax returns on time, but also timely report and handle tax-related vouchers such as tax payment, tax payment types and tax payment certificates after tax payment, so as to make the tax payment work of construction enterprises become a perfect chain and prevent the tax payment work of construction enterprises from being adversely affected by chaos. In addition, in tax management, construction enterprises should also strengthen the audit of tax bills, not only pay taxes legally according to the requirements of tax management, but also do a good job of internal tax control to ensure that the tax amount can correspond to the tax payment voucher, improve the effect of tax management, and ensure that the tax management of construction enterprises can achieve positive results.

(three) standardize the management of account books, ledgers, tenders, etc.

Standardize the management of account books and vouchers, do a good job in tax management ledger, pay taxes in full and on time, and collect and bind tax information on an annual basis. Adhere to the integrity of business, business according to law, put an end to violations of tax laws and administrative regulations. When a construction enterprise requires a newly started project to obtain the bid-winning notice within 1 month, it must apply to the headquarters of the construction enterprise for the foreign management certificate, and provide the following materials: the bid-winning notice, the construction contract (which must include the main terms such as the construction period and payment terms), and the establishment of an organization.

(D) Do a good job in the overall tax planning of the project.

Construction enterprises need to fully learn and master the tax policy, and at the same time strengthen the requirements for the project management department, not only to implement the tax policy, but also to effectively check the taxes and fees that need to be paid in the construction process and do a good job in reporting. In addition, the current tax policy should be used to reduce taxes reasonably, so as to ensure that the tax planning of construction enterprises achieves the expected goal, improve the overall effect of tax planning, and achieve the purpose of reducing the tax burden of construction enterprises. At the same time, actively communicate with local tax authorities, establish a good relationship between tax enterprises, actively communicate with tax authorities when encountering tax problems, consult tax authorities on tax policies, try to do a good job of explanation and communication, and solve problems in a timely and proper manner.

Four. conclusion

Only by strengthening the awareness of tax payment, improving the integrity of tax payment, further improving the level of tax payment standardization and effectively preventing and controlling the occurrence of tax risks can construction enterprises achieve positive results in tax payment, thus ensuring the legitimacy and effectiveness of tax management of construction enterprises and making better contributions to enterprises and the country.

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