Researches On The VAT Tax-Planning For Ordinary Tax Payer

Enterprise it prepares to be within the range of what the law is permitted, to managing investment,managing money matters the things of activity prepare and arrange by tax revenue. The ground to the best of one's ability makes the tax revenue interests of tax. Under the environment of market economy, it strengthen the enterprise obligation to pay tax achieve goal of lightening the burden of tax revenue that develop raise and plan artificially. The effective means of the synthesized competitiveness of the enterprise.As everyone knows, the value-added tax is that our country circulates one of the important categories of taxes. It not only merely occupies in the total amount of the state revenues, but also at enterprise, especially industrial and commercial enterprises turn over tax occupy the very important status too. So, value-added tax planning is extremely urgent. especially implementation of the new law of the value-added tax from the January 1,2009,it is necessary to research and discuss the question of value-added tax planning.Though our country prepares the research of the method to the value-added tax relatively more in the recent 10 years, are mostly all to proceed from detail. The less likely to have preparing research the whole system analysis to the theory of value-added tax planning. To pay value-added tax is one of the enterprise's duty, but pay tax is not just pay more. How to know the relation of the two things and adjoin the duty tax with lawful tax,specially the background the new law of the value-added tax, and realize the aimed financial goal is the problem the every enterprise faces in the market economy, it also the thing that the thesis researched.The thesis firstly introduces the name of tax planning as well as the history and primary coverage of it in our country, then analyzes the theory basis and importance as well as feasibility. Then introduce the reason why the enterprise like the tax-planning, Though the analyze on the tax planning's method and example, it can offer a guidance on the value-added tax's planning. To guide tax planning in the daily activity of enterprise, it can be helpful to the enterprise not only on the theory but also on the practical.