CZ Steel Company Tax Planning Case Design

With the continuous development and improvement of China's market economy, the competition among enterprises is increasingly fierce, and enterprises adopt various means to reduce the cost and improve the efficiency to survive in the fierce market competition. Tax cost,as one of the major costs of enterprises, is increasingly paid attention by enterprises. The study takes CZ Steel Corp. as the research subject, and through the field survey and analysis of its present tax payment situation, this study excavates the main tax-related problems existing in its production and operation. Based on the references, the study designs a set of reasonable and effective tax planning scheme, in order to maximize the enterprise ' s financial value and minimize its tax payment risk.This paper consists of five parts: the first part mainly gives a brief introduction of the research background, the research significance and the research methods of the main content; the second part introduces CZ Steel Corp's status, tax burden and its current tax planning situation;the third part expounds CZ Steel Corp's current tax planning situation and problems, analyses its urgency of tax planning and the major requirements of the company's carrying out of tax planning; the fourth part is the core of the whole paper. Emphatically from the perspectives of guiding ideology and target, economic links in the company, tax planning technology applications, this part designs the tax planning scheme for CZ steel Corp, and analyses the plan implementation, implementing information feedback and revision; the fifth part is the conclusion of the whole paper.