Research On Optimzing HXN Company’s Tax Planning

As the foundation of the national economy, the economic benefits of small and medium-sized enterprises’s will directly affect the entire national economic development. With the continuous development of market economy, the development of small and medium-sized enterprises complex, They invested a lot of energy on compression internal cost, In pursuit of greater economic benefits,As the internal costs can be compressed space gradually reduce, the managers of enterprise began moving into the external costs, Tax revenue as the external cost of enterprise economic main body, The amount would also affect the enterprise’s operating profit, So the tax planning has become an inevitable choice of small and medium-sized enterprise’s managers.but, in our country,Tax planning is still in its infancy,there is a large gap between our country ang the european in research and application. some large enterprises have more professional tax planning institutions and personnel, inclouding relatively perfect accounting system, tax planning scheme is relatively perfect. Small and medium-sized enterprises’s tax planning concepts was out of the date, Can’t distinguish the concept of tax planning and tax evasion, linked it with illegal activities,and Small and medium-sized enterprise’s condition is limited, Do not have professional institutions and personnel of tax planning, lack of adequate understanding for tax planning in the process of business. Cannot deal with multiple tax problem,neither don’t have a tax planning scheme or the scheme is too simple,can not reach the goal of enterprise benefit maximization, Among them, the agricultural products processing industry has even less scheme. This article selects the HXN jujube limited company which is typical to optimzing tax planning, it hope to be able to make up the blank of the study.This article through to the comparative study of Chinese and foreign tax research works,Sciencely defined in accordance with the actual tax planning concepts, analyzed the great goal of tax planning and microcosmic goals, Clear the principle of tax planning, summarizes the various techniques of tax planning, provides the theoretical support for case analysis optimization. as agricultural production and processing enterprise, HXN company gets many the preferential tax policy of agricultural products, Involving the value added tax, income tax, and other taxes. Due to the old concepts of the enterprise’s managers on paying taxes, the goal of tax planning is unreasonable, missed too many link to reduce taxes and the tax burden,its tax burden is higher than the other companies in the same industry, ang the competitive advantage in the market gradually weakened. This article focus on the basic situation of HXN company, comprehensive and detailed analysis its existing tax planning scheme, Find out enterprise’s proplem of ideology, organization, personnel quality,, To analyze problems, With the specific data,for the goal of economic benefit maximization,provid the Suitable scheme for HXN company tax planning, Compares to two kinds of schemes to achieve economic benefits for the company, Highlight the advantages of optimized scheme, In order to help themto develop the strategy of the enterprise, Also hope that, through this article research, to provide reference for agricultural products processing enterprises, to provide ideas for small and medium-sized enterprise tax planning, basis for tax planning idea promotion.