Research On Tax Planning Of Small And Medium Sized Enterprise By Taking Corporation A As An Example

Along with the increasingly fierce competition of enterprises, and the improvement of tax law, more and more companies take into account of the cost-effective management. Tax is the core of the cost elements, if small and medium-sized enterprises want to make the tax cost minimum, working out a good way of tax planning is particularly important. In china, small and medium-sized enterprise is not good at tax planning, they should understand the meaning of tax planning correctly, learning the basic theory of tax planning, strengthening legal consciousness, avoiding risk, carrying out in a planned way of tax planning. Tax planning has been widely used in foreign countries and multinational companies and large enterprises in our country, but small and medium-sized enterprise of china still in their infancy, so it is necessary for them to draw lessons from large enterprise.Eliminate differences, reduce risk, carry out a reasonable tax planning according to their actual situation. Taking A company as a case, based on the existing provisions of the value-added and income taxation policies, and in combination with the practical situation, analyzing it’s financial and tax situation, taking value-added tax and income tax as main tax planning for A company.This paper intends to solve three main problems,1. The necessity and feasibility of tax planning,2.Tax planning scheme of A corporation,3 the evaluation of the implementation of tax planning and the expected effect. Taking A company as a case to analyze the necessity of tax planning in our country, what benefit it will bring with, Using examples to prove that tax planning is imperative, showing the success of A company’s tax savings through a series of form.Through the improvement of A company to illustrate the importance of tax planning for small and medium-sized enterprises. Small and medium-sized enterprises should not only pursuit maximum benefits but also pay attention to risk, weigh the pros and cons of tax planning to get the healthy development...