Consideration of the Application and Risk Prevention of VAT Tax Rebate Policy for Construction Enterprises at the End of the Period  

作　　者：Liangliang Wu 

机构地区：[1]China Construction Municipal Engineering Co.,LTD.,Beijing 102627,China

出　　处：《Proceedings of Business and Economic Studies》2024年第5期138-144,共7页商业经济研究（百图）

摘　　要：The“Announcement on Deepening the Value-Added Tax Reform”clearly outlines the preferential policy regarding incremental retention tax rebates.With the advancement of value-added tax(VAT)reform and the improvement of VAT legislation in China,VAT tax planning for construction enterprises,particularly related to retained tax credits,has become routine.This paper,focusing on the characteristics of construction enterprises,analyzes VAT retained tax credits at the end of the period,the status of tax refunds,practical issues,and related processes,and offers suggestions for policy application and risk prevention.

关 键 词：Construction enterprises VAT retained tax credit refunds Planning Risk prevention 

分 类 号：R73[医药卫生—肿瘤]