Case Analysis On Tax Planning Of HX Company

In the present social and economic environment, activities closely with the enterprise tax burden, tax directly affects overall performance of the company, and relevant to the company’s normal operation, so the tax planning more and more brought to the attention of the executives. In the laws of the state under the framework of enterprise itself investing activities and financing activities as well as the production and business operation activities for planning ahead of time. But the enterprise on its own planning will meet a lot of resistance, therefore, should have the consciousness of risk when to formulate tax preparation and establish an effective risk prevention measures, to help enterprises to reduce tax burden in the framework of the law is to achieve the maximization of corporate profits.This thesis mainly consists of five parts, the first part is introduction; HX is an overview of the HX company, in the second part of the company’s simple introduction, the company involved in the tax items and tax rates, the analysis of the financial position and the company nearly three years of pay tax situation; The third part is to tax planning design of HX company, under the condition of HX company, the investment and raise funds and the production and business operation activities of the enterprise from three aspects, formulate the corresponding tax planning; The fourth part is about the risks involved in tax planning systematically expounds and analysis; Fifth part for tax planning risk prevention, tax planning of HX company may appear some risks in the process of preventing the risks of tax planning measures are put forward.The innovation of this article is based on HX company’s financial situation and the analysis of the economic development situation, and from the enterprise’s investment activities and financing activities, and to expand the production and business operation activities three aspects analysis, for HX company established in accordance with its own tax planning scheme. On sales in the production and business operation activities in the process of planning, in the form of "tax balance" carries on the analysis, to determine the optimal planning scheme, is the enterprise to maximize profits. Adopt the method of comparative analysis, by comparing the planning scheme of after-tax profits or bear the indicators such as tax, to see what kind of plan better, and also analyze the pros and cons of planning scheme, make enterprise in choosing a planning scheme, comprehensive consideration of various factors, choose the optimal solution.