Research On Tax Planning Of Y Coal Company Under The Background Of "Business Tax To VAT"

In recent years,the state has been seeking a way to reduce the tax burden on enterprises and enhance the vitality of the enterprise,deepen the reform of the fiscal and taxation system gradually.Among them,focus on the policy of "Business tax VAT".Since May 1,2016,the policy of "Business tax VAT" has been implemented fully in China,the business tax has been withdrawn from the tax arena.However,with the implementation of the "Business tax VAT" policy,accounting personnel in taxpayers are not accustomed to the new policy and do not know how to enjoy tax concessions.The primary problem to be solved is the response method of "Business tax VAT",and formulate a reasonable tax planning program to reduce the tax burden effectively.With the economic restructuring in China,the highly-energy-intensive industries have suffered a severe blow.The coal market has been deteriorating.The revenues and profits of coal companies have dropped sharply.Moreover,the tax burden has become heavy extremely and the operation of enterprises has been struggling.Therefore,in addition to adapting to product transformation and saving energy,scientific and effective tax planning is conducive to reducing the overall cost of coal enterprises and increasing economic efficiency.It is conducive to the rational allocation of resources,enhances the core competitiveness of enterprises,and benefits the long-term benefits of enterprises.The main content of the research is the tax planning of Y Coal Company under the background of "Business tax VAT".This paper mainly adopts the method of literature research,case analysis and data analysis.First of all,by referring to the data,analyzes the domestic and foreign research results related to tax planning deeply,summarizes the basic contents and related theories of tax planning,and sorts out tax policies involved in the coal enterprises after the "Business tax VAT".It provides the basis for designing the tax planning scheme of Y Coal Company.Secondly,through the brief introduction of the basic situation of Y Coal Company,the tax structure and the level of tax burden after the "Business tax VAT".Understand the current status of the company's tax planning deeply and analyze the reasons for the existence of the problem.Finally,in line with the tax-related activities of Y Coal Company,respectively from the value-added tax,corporate income tax and other small taxes arrangements for the company's operating activities reasonably under the background of "Business tax VAT".Design the specific scheme of tax planning and from the organizational,technical,institutional level to suggest some strategy of ensuring tax planning can be implemented smoothly.