A Study On Tax Planning Of A Packaging Company

In recent years,the world economy has been going down,the economic pressure of Chinese enterprises has been increasing after the sino-us trade war,and the operating cost has been rising continuously.In order to achieve the goal of profit maximization,the use of tax planning to reduce the tax burden has become a powerful weapon for long-term healthy development.Although tax planning has been developed for a short time in China,it has attracted extensive attention from scholars and financial personnel because of its effectiveness in reducing corporate tax burden,improving financial level and reducing tax risks.The author focuses on the research of packaging enterprises,and A packaging company as an example,for its financing,operation and investment in the tax planning problems are analyzed in detail,and put forward the improvement plan,has A strong practical significance and guiding significance.In this paper,the research scope is defined as tax planning in A broad sense.Through literature reading and financial data analysis of A packaging company,combined with my own internship experience,the tax planning of enterprise income tax and value-added tax with relatively high tax burden is carried out to help A packaging company reduce its tax cost and achieve better development.The first chapter of this paper discusses the background and research significance of the topic,and introduces the research status of tax planning at home and abroad in detail in terms of time sequence and degree of development.It shows the research ideas of this paper in the form of pictures,and indicates the innovation points and shortcomings of this paper.The second chapter is the theoretical part of tax planning,mainly including the concept of tax planning and tax planning methods and principles and risks.The third chapter introduced our country packing profession development present situation as well as the tax revenue situation,mainly from the increment duty and the enterprise income tax proceed to carry on the detailed elaboration.In the fourth chapter,I first made A brief introduction to the selected packaging company A,including the company profile,business situation and tax payment.Then I analyzed its current tax planning mode,pointed out its existing problems and risks,and gave solutions to its existing problems in the fifth chapter.The fifth chapter mainly describes the new tax planning for A packaging company according to the principles of tax planning,solves the existing problems,and describes the improved effect.In chapter 6,based on the existing tax planning measures,the author puts forward the safeguard measures in other aspects to ensure the smooth tax planning of A packaging company in the future.