HX Graphite Co., Ltd. Tax Planning Research

The 21 st century is the era of science and technology.The important position of graphite has become increasingly prominent.In the past,it was often used in the field of heavy chemical industry.In recent years,high-tech industries have also become more frequent.They are large in aerospace materials and small in lubricants.A two-dimensional perfect crystal with only one atomic layer thickness,graphite products play an essential role.In 2010,a global upsurge of graphene research was launched,and a large number of companies infiltrated into the graphite market.For the development of enterprises in emerging areas,reasonable tax planning is of utmost importance.From the perspective of taxpayers,it is within the legal scope.A reasonable plan for taxation can help the company to develop better.Tax planning is a new development trend.The entire society is developing in this direction.It not only reduces costs to a certain extent,but also helps them to avoid risks.Therefore,this paper selects HX Company to analyze tax planning.It is intended to help companies enhance their financial management and prevent tax risks,while providing certain reference to enterprises in the same industry.In this paper,HX Graphite Co.,Ltd.is taken as the research object.On the basis of reviewing the relevant literatures of tax planning at home and abroad,this paper first expounds the concept of tax planning,the related theory of tax planning and the main technical methods of tax planning.Then,by analyzing the general situation,financial situation,tax situation and the present situation of tax planning of HX Company,it is found that HX Company has a weak consciousness of tax planning,and there are risks in tax matters.Lack of tax planning mechanism and so on.On the basis of designing tax planning target,this paper analyzes several main taxes involved in HX company's business activities,that is,resource tax,environmental protection tax,and value-added tax.Finally,through the previous analysis,aiming at the tax problems existing in HX Company,the paper puts forward the targeted strategy to design the tax planning scheme of the characteristic enterprise,so that HX Company can reduce the cost and reduce the tax burden of the enterprise as much as possible under the reasonable and lawful circumstances.At the same time,HX company risk analysis,will reduce the risk within the scope of control.