Research On Tax Planning Of G Co.,Ltd.

Since the financial crisis in 2008,the world economy and trade remain low growth rate for a long time.Over the past two years,affected by overcapacity,the overstock of real estate,environmental pollution and the pressure from industrial structural upgrade,the domestic economic growth get slow.The various costs of enterprises are increasing,especially the tax cost of enterprises is relatively heavy,compared with foreign countries.Facing the domestic and international economic environment,the competition being complicated between enterprises is becoming more and more fierce.However carrying out tax planning is closely related to the level of accounting and financial management,therefore,improving the awareness of tax planning and the level of financial management are necessary,taking G Co.,Ltd.(Hereinafter referred to "G company")as an example to analyze and solve the tax planning problem in the industry,being of great theoretical and practical significance.This paper takes G company as an example,according to the national current value-added tax or corporate income tax policies and regulations of the relevant provisions of the tax law,based on the analysis of G company's financial data and the basic situation,by reading relevant literature,combining with my experience of G company tax audit and doing case analysis,detailed tax planning for G the company's value-added tax and corporate income tax in order to reduce the level of this kind of enterprise tax burden,improving the level of financial management.The first part introduces the background and significance of the research,research content and methods,domestic and foreign research review and some of the concepts involved in the latter analysis.The second part analyze present tax planning situation of G company,from the basic situation,financial and tax,value-added tax and corporate income tax situation.By describing and analyzing G company tax planning problems,the conclusion is that there is a great deal of planning space in the value added tax and corporate income tax of G company.The third part is the G company specific value-added tax planning through listing G company's value-added tax planning point,combining with the actual business situation and the case of G company.Therefore calculation and analysis is adopted to compare the effect of tax planning.The fourth part focuses on the G company's corporate income tax for more detailed planning.The thesis elaborates from four aspects of the choice of accounting methods,cost deduction,using the preferential tax policy and tax deferred and making a concrete analysis of planning,combined with G company's actual business and the case,finally putting forward some suggestions for improvement and finding some problems to be solved.The fifth part is the analysis of the G company facing the risk of tax planning after carrying out tax planning work and propose measures to prevent and solve it.The sixth part is the summary of the full text and analyzes the inadequacies of the paper.In summary,carrying out tax planning of the G company not only directly increase the company's operating income,maintaining adequate and stable cash flow,but also improve the management level of enterprises,and further expand the enterprise product market share and competitiveness.