Research On Tax Planning Of THYZ Company

With rapid development of Chinese economy,the market competition among enterprises is increasingly intense.In order to support the development of enterprises,China is optimizing the business environment and implementing a sequence of preferential policies to reduce taxes and fees.Especially,China has invested more money in the high-tech industries to help the high-tech enterprises to research and develop new technology,and decreed several preferential tax policies to support high-tech enterprises.At present,the high-tech enterprises should seize the moment,make full use of the preferential tax policies and carry out tax planning actively,which can lower the tax burden legally and strengthen the competitiveness of the enterprises.The present taxation and tax planning situations of the high-tech enterprise THYZ Company were analyzed,the problems existing in the tax planning of Company were pointed out,and a complete tax planning scheme was formulated according to the national policies of preferential tax and the actual situation of Company in this thesis.The tax burden of Company was lowered effectively by tax planning.Centered on the high-tech enterprise THYZ Company,the tax planning for Company were researched both in theory and practice by literature review,contrastive analysis and quantitative and qualitative analysis in this thesis.First,the research background,significance and status of the tax planning for high-tech enterprises were introduced,and the research route and methods were elaborated.Second,the basic concepts and relevant theories on tax planning were expounded,and the present tax planning situations of THYZ Company were analyzed.Thirdly,the necessity and feasibility of the tax planning for THYZ Company were demonstrated through the internal and external conditions.Then,the analysis on THYZ Company's tax planning was done in corporate income tax,value added tax and individual income tax,and a complete tax planning program was proposed.Finally,the safeguard and risk-prevention measures for Company's tax planning were put forward.Via tax planning and risk-prevention the tax burden of Company could be lowered,bringing a long-term development for Company.