Study On Tax Planning Based On Development Strategy Of L Enterprises

Tax is an inevitable item of cost expenditure for an enterprise to reach development.In the current fiercely competitive environment,we cannot only consider reducing production cost of products for achieving enterprise profits.We should make measurement in many aspects.Tax is an item occupying a larger proportion of the expenditure of enterprises and it should arouse enterprises' attention.In recent years,due to continuous improvement of tax-related law systems and enhanced awareness of taxpayers' planning,more and more enterprises have begun to pay attention to tax planning.But because tax planning started late in China and its development process is not very fast,a complete theoretical framework and system on this hasn't been formulated.Most theoretical analysis makes tax planning from micro perspectives,and little partial expenditure with large whole expenditure amount will probably happen.This paper attempts to explore tax planning problems from the perspective of enterprise development strategies and aims to put tax planning of enterprises in the framework of development strategies for a comprehensive and overall measurement of tax planning.It hopes that this will be helpful for realization of enterprises' strategic goals in operation.Taking enterprise L as an example,combining with China's current tax laws,policies and related regulations,based on comprehensive understanding of L's operation status,financial status and tax payment status,this paper has made analysis and planning on tax categories that account for a larger proportion of total tax payout and have a certain planning space.This paper firstly analyzes the current L enterprise's financial situation and the tax situation and existing problems of tax planning;secondly,expounds the development of strategic tax planning process,including strategic tax planning analysis of internal and external environment,the development of strategic tax planning scheme selection and implementation;finally the application of tax planning the development strategy of L company based on L,combined with the actual situation of enterprises on their tax planning are analyzed,and the brief description of the planning process should pay attention to the problem.To sum up,through putting tax planning in strategic management and combining with development of enterprises,the paper weighs the pros and cons of all aspects for the purpose of promoting steady development of enterprises.