AA Hotel Tax Planning Design

Tax Planning is under the guidance of the tax code. Make full use of the rights of taxpayers, make arrangements for the tax plan. This goal could be achieved by rational arrangement of tax activities of corporation under the guides of tax policies. With the development of tax system, tax planning has been the best option of tax saving, and it has been one important section of financial management. No matter what the scale of the enterprise large or small, tax planning has become the most important way of lowering operational cost and improving competitive power.This paper through adopting the qualitative and analysis methods, under the management environment, expansion program and other circumstances of AA Hotel, then discusses the tax planning issues on sale tax, income tax, added-value tax, building tax, in order to improve the economic performance of AA Hotel as well as its competitive power by reasonable tax planning. This paper could be also used for reference in legal tax saving and performance improvement for other entities with similar circumstances.