Research On Enterprise Tax Planning From The Perspective Of Supply Chain

With the development of economic globalization and Internet,the competition among enterprises is becoming more and more fierce.Enterprises cannot simply rely on their own resources to meet the needs of the market and customers.Computer network technology has been applied to the management of enterprises,and a new supply chain management model has been born.The supply chain management of enterprises can provide new ideas for the tax planning of enterprises,so as to realize the maximization of enterprise value while obtaining tax-saving benefits.This paper is divided into seven chapters: from theory to practice,from problems to countermeasures,from scheme design to scheme implementation,and finally draw a conclusion.Starting from the background and significance,it introduces the thinking frame and application methods of the whole paper.Literature review is mainly from the traditional perspective of corporate tax planning and based on the supply chain perspective of corporate tax planning research on two levels.Secondly,it introduces the theoretical basis of enterprise tax planning and the evolution of its management thought.On this basis,the definition and principles of enterprise tax planning based on supply chain perspective are given.Thirdly,it is the core of the article.A company in the steel industry is selected as the case study in this paper.Based on the introduction of company A,it affirms the correctness and points out its shortcomings.In chapter 5,based on the business process,the tax planning of A company is optimized from the three links of production and marketing.On this basis,the sixth chapter analyzes the planning program in the implementation of the process can achieve the effect,to illustrate its feasibility.At the same time,the reasons and countermeasures for the failure to achieve the desired results are also analyzed.The last part is the conclusion of this paper,which summarizes the research and expresses great hopes for the future.