Research On Tax Planning Of Influencing Taxes In "Telecom" By

Business tax VAT is during the "Twelfth Five Year" period, the reform of the tax systemis an important content, is after the transformation of value-added tax and a major tax reform.Since January1,2012, the camp changed to increase pilot reform, has been more than3years,have been implemented in a number of industries across the country over. June1,2014, thetelecommunications industry is incorporated into the camp changed to increase the pilot range.The change of the tax policy has the impact on the tax burden, and also brings a new challengeto the enterprise tax planning.In this paper, through the first of LT company "camp to add" tax changes before and afterthe analysis, showing the LT company "camp to add" policy of the main categories of taxes,transfer tax (business tax, value added tax) and enterprise income tax and according to thecamp changed to increase after tax analysis, find out of LT company tax planning planningspace, put forward planning ideas. Finally, through careful reading of taxation laws andregulations, and the value-added tax and corporate income tax, two tax to tax planning, inorder to maximize the reduce the tax burden on the company, realize the maximization ofenterprise value.This paper has some practical value for LT, and it also provides reference for otherenterprises in the telecommunication industry to carry out tax payment.