Research On Tax Planning Of A Limited By Share Ltd Operation Process

With the continuous development of economy and society,people pay increasing awareness with legal personality of the corporate tax planning consciousness had been strengthened,they had gradually changed the original tax from the passive to the present active tax planning.The more the economy develops,the more important the tax planning would be.Corporate tax planning in the constantly aware of planning can not only for companies directly reduce the taxable amount,optimize the configuration can also be in the macro with preferential tax policies for the country to achieve resources,so that the overall function was greatly enhanced.Since May 1,2016,full implementation of replacing business tax with value-added tax(VAT)of China,construction industry into the VAT category at the same time,The Belt and Road push for construction enterprises to go abroad to create favorable conditions.A company adjusts its development strategy and actively expands overseas markets,all of which make original tax planning plan of A company need to be adjusted urgently according to company strategy.Although the tax planning in China started late,it developed rapidly.The development of domestic tax planning was mainly based on the reference of foreign research results and the practice of our country.At home,the main theoretical research,combined with the actual situation of the company,the specific depth of tax planning research was less.In this paper,through the case study,in the in-depth analysis of the basic operation of Company And its main tax situation,found that current tax planning problems and the emergence of the problem analysis of A company,and then put forward feasible measures.The Specifically,the first part is the introduction.The second part introduces the basic situation of the company from the aspects of the shareholders’ composition,operation situation,organization organization,human resources and so on.On this basis,it analyzes the current tax status and tax burden of Company A.The third part finds out the problems and the causes of the company through the tax status and tax burden analysis according to Chapter 2 and the tax planning of Company A.The fourth part is for problems of the company put forward a practical tax planning proposal.The fifth part is from the specific measures to the establishment of the system,put forward institutional recommendations.In this regard,Company A insists on tax planning within the scope of the law,and recommends that Company A optimize the tax planning in the course of business,reduce the unnecessary taxes and fees for the company,and then reach the purpose of reducing the tax burden of company.