Study On Tax Planning Of ZL Cement Co.Ltd

Since 2018,the call for tax reduction has been louder and louder in China.Various tax adjustment measures and tax incentives are coming.It is necessary for enterprises taxpayers to adapt to the new tax collection and management environment in a relatively short period of time.In order to cope with market competition and stand out from the same industry,enterprises need to make full use of the preferential tax policies provided by the state to create further benefits for enterprises.In the current market environment,a sound tax planning program has become an important factor affecting the speed of enterprise development.A considerable number of enterprises have put tax planning on the agenda and placed it in an increasingly important position.Tax planning has become a key part of enterprise decision-making and strategic management.In addition to creating benefits for enterprises,a reasonable tax planning scheme is more important to help enterprises effectively avoid tax risk and unnecessary non-incremental expenditure.Starting from the theory of tax planning,based on the analysis and summary of the existing literature,the paper takes ZL Cement Co.Ltd as an example to analyze the ideas and methods of tax planning in the course of operation.The research shows that tax planning can achieve the goal of creating benefits for enterprises and avoiding tax risks.At the same time,in the face of changing tax environment,tax planning programs also need to keep pace with the times.First of all,the paper introduces the concept,target system,method principle and risk control of tax planning by experts and scholars at home and abroad,from which we can see that the connotation of tax planning has been continuously deepened since its birth.Secondly,the paper introduces the concept system of tax planning,including the differences between tax avoidance,tax evasion and tax evasion,as well as the principles,methods,objects and objectives of tax planning,which lays a foundation for the analysis of the selected cases.Then,the paper selects ZL Cement Co.Ltd as a research case,briefly introduces the current situation of the development of the enterprise,focuses on the current tax related situation,and elaborates the ideas of the value-added tax and enterprise income tax planning scheme.Then,the paper lists the value-added tax and enterprise income tax planning schemes that ZL has implemented and plans to implement,and analyses the preferential policies for comprehensive utilization of resources,opening branches,changing business models,one-time deduction of assets under 5 million yuan and purchase of special equipment.Theresults show that the tax planning schemes that have been implemented have saved more than 30 million yuan of tax for ZL,and the plan to be implemented can also achieve good tax saving effect through calculation.Finally,the paper studies the types and causes of tax risk,establishes a risk control mechanism including advance prevention,in-process control and post-evaluation,and puts forward some suggestions such as standardizing the basic work of accounting,implementing cost-benefit principle and improving internal control to avoid the corresponding tax risk in tax planning,so as to ensure tax safety.Through research,the paper concludes that tax planning can indeed bring tax-saving benefits to enterprises,but in the face of constantly improving tax laws and regulations,the space of tax planning is constantly shrinking,so the future tax planning should focus on avoiding tax risk.