The Tax Planning Scheme Design Of TK Enterprise In Free Trade Zone

Making reasonable and effective tax planning in enterprises can not only reduce the tax burden and improve profitability level directly,but also enhance the competitive power indirectly.Therefore,Tax planning has become a necessary part of management activities of modern enterprises,especially for some competitive industries.As a special area supervised by customs,FTZ enjoy the more open and diverse preferential taxation policies,can provide more tax planning space for enterprises in the area.This paper selects TK enterprise in Qianhai FTZ of Guangdong as a case study on designing tax planning schemes,expects provide a reference for enterprises in FTZ about tax planning construction.Firstly,this paper elaborated the basic theory of tax planning about FTZ,as presented below,paved the way of case analysis.Followed by the background,financial status,tax situation and overall tax burden of TK enterprise were studied in depth,for Mining tax planning space of TK enterprise according to its changes in tax environment between be out FTZ and be in FTZ.Then,the paper designed the planning schemes of TK enterprise from the perspective of the special preferential taxation policies in FTZ,compared the result of tax revenue through specific measurement on each plan,so as to select the optimal solution.And in line with the principle of minimum overall tax burden,the effect of schemes between planning taxes are also discussed in this paper.Finally,it pointed out potential risk in the process of tax planning combined with actual situation of TK enterprise and how to protect against it in the process of tax planning.