Research On Tax Planning Of AT Company

As the embodiment of national sovereignty, tax is the main revenue and macro-control means of a country. But what the business operator concern with, is to maximize after-tax profits. As an important tax saving method, tax planning has gradually drawn the operator’s attention. Within the bounds of the law, it is very important for enterprises to obtain pecuniary advantage by tax preferential policies and proper accounting method. Tax planning can reduce the tax burden and bring considerable economic benefits. Performing research on tax planning can improve profitability and effectiveness of tax policy, helping regulate national taxation and improve the level of legal system.This paper considers AT company as the research object by adopting the combination of theoretical research and empirical research method. First of all, it presents the concept, principle and basic methods of tax planning. Secondly, it states the necessity and feasibility of the tax planning by analyzing the tax burden of AT company. Moreover, it shows us a tax planning scheme of AT company, especially for the value-added tax planning and income tax planning. Finally, it explains how to ensure the feasibility of the scheme. The author aims to help AT company to find its direction on tax planning, establish the conception on legal tax saving, raise the economic benefits and enhance the competitiveness. This paper can also provide reference to the similar enterprises.