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The Research On Tax Planning Of GL Renewable Resources Enterprise

Posted on:2019-09-05Degree:MasterType:Thesis
Country:ChinaCandidate:S Y LiFull Text:PDF
GTID:2381330602458647Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,under the guidance of the Chinese government's green development concept,the renewable resources industry,as a sunrise industry for environmental protection and comprehensive utilization of resources,has a positive effect on promoting the upgrading of the country's industrial structure.However,due to historical reasons,the recycling resources enterprises have a heavier tax burden.The implementation of tax planning has reduced the burden on renewable resource enterprises,increased technological research and development and industrial-level efforts,and promoted the sustainable development of the entire renewable resources industry.In view of the current lack of research on the tax planning of renewable resource recycling enterprises in China,based on the relevant theories of tax planning and tax policies of the industry,the paper selects the renewable resources enterprise GL as a study case,compared and analyzed the company's financial and taxation situation in the past two years to understand the tax status,activities and ideas of GEM and identify the shortcomings in the tax reduction and exemption and deferred tax payment in the tax planning of GL,and conducted comparative optimization analysis.Suggested the following improvements for the company's shortcomings:adequately plan tax deduction,effectively utilize tax incentives,comprehensively plan and strengthen tax planning and learning;also provided ideas and reference for tax planning of other similar enterprises.Through analysis,this paper considered that GL renewable resource enterprise lacks systematic and complete tax planning schemes,and there is still much room for improvement in the planning of many projects.In order to realize greater value of the company,it is still a development strategy for the company to develop a systematic tax planning strategy.
Keywords/Search Tags:renewable resource enterprise, value added tax, income tax, tax incentive
PDF Full Text Request
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