Research On Tax Planning Of College Students Under The Background Of "Mass Entrepreneurship And Innovation"

for the past few years,with the boost of national policy,"Mass entrepreneurship and innovation" have gradually become the power source of our country's economic development,More and more college students become the backbone of innovation and entrepreneurship.However,it is also a fact that the survival rate of college students' start-ups is low and the competitiveness is weak.Effective cost control is a necessary means for the survival and development of college students' entrepreneurial enterprises.Tax expenditure is an important part of enterprise cost.Tax planning helps to reduce the cost of enterprises,improve the level of financial management and overall efficiency.First of all,through in-depth analysis and analysis of domestic and foreign entrepreneurship and tax planning research literature,this paper summarizes the current research status and points out the existing deficiencies.Secondly,through the analysis of the specific problems existing in the tax planning of College Students' start-up enterprises,this paper discusses the necessity and feasibility of tax planning for college students' start-up enterprises,and expounds in detail the major tax types that need to be planned,and how to carry out tax planning in different stages of enterprises.Thirdly,JC company was selected as a case.Through the analysis of the company's basic situation and tax status,it pointed out the problems of JC's tax planning,such as lack of tax planning awareness,lack of planning talents,and lack of overall tax planning strategy.Fourthly,combined with the actual situation of JC company,the tax planning scheme is formed.Explain in detail from clarifying the overall idea of tax planning,establishing tax planning goals,formulating tax planning plans,and paying attention to tax planning effects.Finally,various college students' entrepreneurial tax preferential policies provide JC company with tax planning space,but the tax planning risk is objective.It is necessary to maintain vigilance against tax planning risks and strengthen tax planning risk prevention and control.It is hoped that this paper can provide theoretical reference and practical guidance for the scientific and effective tax planning of college students' start-up enterprises.