Research On Tax Planning Of Expressway Operation And Management Enterprise Under The Background Of "The Change From Business Tax To Value Added Tax"

As one of the basic industries of our country,transportation,the burden of the taxation has greatly influenced the development of other industries.In the transportation industry,the highway operation management enterprise mainly undertakes the highway toll collection and road maintenance work in the district.The class enterprise can collect many hundreds of millions or even billions of toll revenue every year,therefore,how to make reasonable tax planning to maximize security investment enterprise profit margins and its sustainable development,has become the highway operation management enterprise needs to solve an important problem.First of all,this research under the background of "the change from business tax to value added tax" instead of the transportation industry,in order to reduce the corporate tax burden is expounded for the purpose of tax planning,tax planning and the ancient and modern,Chinese and foreign enterprises and to add " the change from business tax to value added tax the change from business tax to value added tax" introduces the development course and current situation analysis,then summarizes of "the change from business tax to value added tax" under the background of highway operation management enterprise when carries on the tax planning needed to use empirical research methods,and to avoid the tax burden increased risk and enterprise competitiveness weakening planning.Secondly,by introducing tax planning,tax burden and optimal taxation theory,the paper illustrates the role of tax planning for corporate tax planning.Again,from the mileage of expressway operation and management enterprises in our country present situation,the financial situation,the analysis of the necessity of related enterprise effective tax planning,and the data can be compared to the method of choice from the minimum tax burden to pay the way for maximum operating earnings;At the same time,in Dongguan Development(Holdings)Co.,Ltd(hereinafter referred to as D)as an example,introduced the tax planning in the practice application of concrete industry,and will be introduced to the possible risks in tax planning research scope.Finally,from the risk of tax planning,various reasons for the tax risks are analyzed in detail,and the countermeasures against possible risks are put forward.In conclusion,this paper has some effect on tax planning and efficiency improvement of highway type enterprises.