| With the continuous economic development and reform the tax system, taxpayers and tax planning attract more and more researchers. Faced with increasingly fierce market competition, the macroeconomic downturn, companies how reasonable tax avoidance, cost is a very urgent and important task. For the company, the conduct of tax self-examination, to design a legitimate and reasonable tax planning scheme is necessary work. Obtain the maximum profit is the largest purpose existence of the business, so the business’ s mission is to maximize corporate earnings. Relying on the existing system of tax planning tax law, the tax savings for the Z stationery company expenses provides legal channels, reducing the possibility of illegal corporate tax, to avoid huge losses caused by fines. Business investment decisions, product structure adjustment in accordance with the tax incentives in favor of lower tax costs, promote the growth of Z stationery company profits. Z stationery company in business management is more mature, through tax planning to improve their own management level, especially financial and accounting management.This paper tries to use professional knowledge and tax documents, set forth seven chapters through reasonable for Z feasibility stationery company tax planning advice. The first chapter is an introduction, describes the background and significance of the research, research methods and literature review article, ideas; the second chapter describes the basic theory of tax planning; third chapter analyzes China’s stationery industry tax planning the status quo; the fourth chapter reveals the basic situation of Z stationery company and the need and feasibility of tax planning; the fifth chapter presents major taxes Z stationery company planning program; the sixth chapters describes the measures taken to guarantee the implementation of major tax planning. |