Research On The Planning Of Photovoltaic Enterprise Tax

With the development of market economy, tax planning has become an important part of corporate strategic management. Enterprises can be prior to the tax related links in business activities are analyzed, through the design and application of planning carefully, reduce the tax burden of enterprises, enhance the competitiveness of enterprises, so as to achieve the strategic objectives of enterprises.Gradually expand the rapid development of electronic information industry and the application in the field of optoelectronics industry, to become a technological innovation, industrial radiation wide, strong market competition and stimulating effect of strategic emerging industries. In order to encourage the development of photovoltaic enterprises, enhance the innovation ability of the enterprise, the state issued a series of preferential policies to support the photoelectric enterprises. These policies in supporting the development of enterprises at the same time, provides enough space for enterprise planning. How to rely on state policies and photoelectric enterprises, the tax policy and regulations related,combined with their own business activities and subjective view of the environment, for the enterprise to design the optimal tax planning, reduce the tax burden of enterprises in a lawful and reasonable conditions, optimize business structure, strengthen technological innovation, realize the maximization of enterprise value, has an important strategic significance for photoelectric enterprises.Discussed the planning on photoelectric enterprises of adopting the method of combining theoretical research and case analysis. The first discusses the concept, tax planning features and overview of the photoelectric enterprises;secondly, in the specific operation of the optical enterprise tax planning, this paper theoretically analyzes the planning scheme of business process based on the perspective of tax analysis, through the enterprise procurement, production and R&D, sales stage activities, and design several feasible scheme; once again, to M photoelectric company as the research object, through the practical case, analyzes the planning scheme of business process based on the view of the data, is demonstrated from the enterprise procurement, production and R&D and sales activities perspective, demonstrates the feasibility of business process based on the angle of tax planning and to reduce the tax burden the significance, realizing the maximization of enterprise value; finally, in the planning of the enterprise, will have the corresponding tax risk, this paper analyzes the causes of photovoltaic enterprise tax risk and risk management.