Research On Tax Planning Of ZD Environmental Protection Co.,Ltd

With the rapid development of the global economy,environmental problems frequently appear all over the world.At the 19 th national congress of the communist party of China,the party proposed to take the construction of ecological civilization as a millennium plan for the development of the Chinese nation.In recent years,China’s economy has changed from "high-speed development" to "high-quality development".However,in the early stage of high-speed economic development,a large number of environmental problems have been left,and environmental protection has become our focus.Since the beginning of the 21 st century,China has also carried out a large number of environmental protection policies,from the rand transfer of environmental protection technology to the encouragement of enterprises to use energy-saving and environmental protection equipment to the imposition of environmental protection tax on enterprises with high energy consumption and high emission,which all reflect the national environmental governance policies and determination.However,as an emerging industry,environmental protection enterprises are less active and have high technical requirements,so their early development is not ideal.Nowadays,the tax preference for environmental protection enterprises has been further deepened,and the national awareness of environmental protection has been constantly improved.Under the favorable external environment,the environmental protection industry will surely usher in new development.In this context,this paper takes ZD environmental protection as an example to conduct tax planning for environmental protection enterprises,so as to maximize the benefits of environmental protection enterprises.This paper adopts the method of combining theory and data,combining with the current tax laws and regulations in China,to explore and analyze ZD environmental tax planning.Firstly,this paper introduces ZD’s environmental protection situation,analyzes its financial status and tax-related situation,and finds that ZD has good profitability and development ability,but its tax burden is higher than that of environmental protection enterprises of the same size and period,and probes into theexisting problems in ZD’s environmental protection tax planning.Then,this paper summarizes the planning objectives of ZD environmental protection,and from the PPP mode selection,corporate income tax and value-added tax three aspects of the company planning scheme design,through the main tax planning,the formation of a more systematic planning system;In the third part,this paper analyzes the feasibility of the planning scheme,calculates the expected planning effect of the scheme,and expounds the possible tax risks caused by the planning scheme and its relationship with you.Finally,this paper puts forward some Suggestions to prevent the planning risks in the scheme design,including improving the awareness of tax payment,improving the quality of financial personnel,comprehensively measuring the costs and benefits of tax planning,strengthening the communication with tax authorities and strengthening the attention to tax laws and policies.Through the planning and analysis of ZD environmental protection,this paper finds out the commonalities of environmental protection industry planning,provides reference and theoretical basis for the planning of other environmental protection companies,and promotes environmental protection industry.