Research On VAT Tax Planning--Based On The Context Of VAT Transformation

With the value-added tax transformation since the reform law, paying taxes have been gradually recognized by most enterprises and attention. In order to maximize value and enhance market competitiveness, companies increasingly strong demand for tax planning. VAT as a turnover tax in China, one of the important types of taxes, it not only in the state's tax account for a large proportion of the total, but also in enterprises, especially industrial and commercial enterprises to pay tax also occupies a pivotal position, therefore, on the value-added tax the importance of rational planning. Although our current study are more value-added tax planning, but most are limited to the concept, in principle, to explore basic questions such as, have less value-added tax based on the context of transition planning for enterprise systems value-added analysis of the theory in practice. In view of this, this article will focus on the content of major research-based value-added tax in the context of corporate value-added tax planning research.Paper Partâ… :Introduction. This section mainly discusses the value-added tax reform, the reality of the socio-economic background and the macro-micro economic significance.Paper Partâ…¡:Theoretical Study of value-added tax planning. Thatpart of the main concepts of tax planning and practical significance, tax planning and tax evasion and tax avoidance, as well as the distinction between the principles of value-added tax planning and other basic theories and methods of analysis, in order to lay the theoretical foundation for future research papers.Papers Partâ…¢:China's value-added tax reform, the main content and features, and discusses the main elements of value-added tax and value-added tax reform, the reform of the differences before and after the content.Paperâ…£:value-added tax reform of the enterprises of different types of tax planning strategies, that part of the main to the ordinary taxpayers and small-scale VAT taxpayer's tax planning strategies detailed in-depth research and analysis and propose the adoption taxpayer identification selection, acquisition and disposal of fixed assets, the taxpayer and the consignment concurrently under way such as the specific value-added tax planning strategies. Paper Partâ…¤:value-added tax after the transformation MHL group comparisons and tax planning. The performance of some of the major value-added tax on the MHL group planning case studies, by analyzing the MHL group of basic conditions and value-added tax after the XX business tax effects, based on analysis of the MHL group the corresponding value-added tax planning strategies arrangements.