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With the comprehensive expansion of value-added tax, China's construction industry, real estate industry, living services, financial industry has ended the payment of business tax since May 1 2016. The construction industry is undoubtedly the most changeable and far-reaching industry in the process of the expansion of VAT. Because the business model is multifaceted, the structure of the construction industry is complex as well. There are many subsidiaries, branches, divided project departments involving the longer management benefits chain. Multi-level management mode increases tax management costs and potential tax risks and the excessive burden of previous business tax; the old concept cannot disappear immediately. So the construction industry's tax risk will continue to erupt. After VAT expansion, the construction tax rate suddenly increased from 3% of the past business tax to 11% of VAT, even worse, whether the construction enterprise can obtain VAT invoices to deduct the input tax still remains to be resolved. Tax rate and invoice issues will undoubtedly bring a lot of tax-related problems to the construction industry. Fortunately, the tax policy also gives construction industry some special situations which can be taxed with a simple method including the method of contract for labor only, contract for materials and labor, the old projects (the construction project before April 30, 2016 of the commencement date of the contract), which can be applied to 3% VAT, but at this time must not deduct the input tax. This paper mainly aims at the method of "contract for labor only", which can choose the simple method of tax calculation, and puts forward some tax-related planning methods to the construction enterprises after the VAT expansion, hoping to help the construction enterprises to avoid the tax reasonably.

Tax Planning to "Contract for Labor Only" in the Construction Industry after VAT Comprehensive Expansion