Study On The Planning Of An Enterprise’s Tax

In this paper, from the actual situation of an enterprise, the related taxes of an enterprise’s business now involved, including value-added tax, business tax, personal income tax, land value-added tax; tax involved, including the city construction and maintenance costs, surcharge for education, local educational surcharges, different business to the analysis and research of tax planning related, and give full consideration to the impact of taxes related to various possible and may cause, make a concrete analysis of concrete problems, through tax planning research problems to the enterprise the enterprise value maximization goal of financial management in order to achieve.In the first part of this paper introduces the background, the national tax law is being gradually perfected, the enterprise wants to survive must carry on the reasonable tax planning. The second part of this paper starts from the concept of tax planning for enterprises to clarify the exact connotation of tax planning, the related concept of a simple analysis:business tax planning and avoidance of tax evasion, tax planning and tax planning and the difference between tax planning, by analyzing their different further clarify the tax planning means laid the scientific foundation for the study of this paper. Then, this paper describes the enterprise tax planning objective and some specific methods of tax planning in enterprises. The third part of this paper introduces the present situation of tax planning of enterprise, points out the necessity of enterprise tax planning. The fourth part of an enterprise’s tax planning status, respectively from the three aspects of the analysis of tax planning in enterprises, the business tax on the value added tax, personal income tax and land value-added tax, the tax planning analysis and their analysis of the company’s cash flow to them, will have on the profits of enterprises and the development of the enterprise, then the article analyses the enterprise tax planning risks exist, and put forward the corresponding risk control method. To sum up, in the fifth part of this paper draws the conclusion:in today’s increasingly competitive, enterprises must pay attention to tax planning, regardless of the business or the state is good.