Tax Planning Study Of DY High Technology Corporation

Tax is an important part of enterprise financial expenditure. For an enterprise, tax management quality has direct impact on its profits. When facing the market directly, if enterprises want to survive in the increasingly fierce competition environment and obtain continuous development, it should have a correct understanding on the tax. Company should through multi-angle, multi-channel to strengthen tax administration and carry out the positive and effective tax planning, ensure the smooth progress of enterprise normal business activities. The research of tax planning not only improves the profit of the corporation, but also can help enterprises to improve the effectiveness of the implementation of fiscal and taxation policies. Legal taxing, reasonable planning, and improving the level of tax management, can help enterprise daily business activities and promote the healthy development of the enterprise.The development of high-tech enterprises represents the advanced productive forces in our country. Governments at all levels provide many preferential policies to high and new technology enterprise to accelerate transformation of high and new technology and create favorable conditions for enterprise’s survival and development.On the basis of the existing tax planning theory and practice, this paper studies the feasibility of tax planning method under the tax law system. For the actual business situation, the paper makes specific tax planning methods and then analyzes the tax effect and its influence. Based on the selection of DY Corporation as an example, it first introduces DY Corporation’s operation and development present situation, analyzes the company’s operating in the existing tax situation under the fiscal and taxation policies, as well as the company tax problems. Then, combining with the latest preferential tax policies and regulations in our country, this paper puts possible tax planning methods and techniques in the enterprise’s overall economic activity. Measuring the enterprise tax comprehensively, this paper aiming at the maximization of enterprise economic benefits carries on the comprehensive plan on development costs, organization structure, fixed assets, and human resources management. At the same time, it discussed the possible failure risk in the implementation of tax planning scheme. And it puts forward some feasible safeguard measures for risk prevention.So, DY Company should considerate and make decision comprehensively, and achieves the overall revenue maximization through the tax planning. In this way can it survive and develop in the fierce market competition, and to become a first-class enterprise.