| The enterprise is the main body of the market economy,and it is the country's main taxpayer.With the continuous improvement of China's market economy system,the competition among enterprises has become increasingly fierce,in order to win in the competition and realize the maximization of its own enterprise value,Various types of companies gradually regard the cost-constraint mechanism as the most important part of corporate management,and taxation is an important factor in corporate costs.Therefore,under the premise of following the tax laws and regulations,how to carry out tax planning to reduce the tax cost of the company and improve the overall after-tax benefits of the company has become a key issue for the company.Value-added tax,corporate income tax and personal income tax are the three major types of taxes that each company must pay.They are closely linked to the overall profits of the company.This paper examines taxation planning for the major problems that exist in the three major taxes,and uses various kinds of regulations issued by the state.The tax policy gives full play to its value and reduces the tax cost for the company.This article adopts literature research,practical investigation,case analysis and other methods to conduct research based on the theoretical knowledge of tax planning.Then the Beijing Normal University Education Training Center is the main research object,through extensive access to various types of literature and the latest accounting standards.The existing research results at home and abroad are summarized and summarized,and the training center is involved in an empirical study to acquire a large amount of data from the training center and to communicate with financial personnel to fully understand the operation status of the training center and the taxation of the three major taxes.To lay a solid foundation for the study of this tax planning,through the analysis of the operating conditions of the training center in recent years and the status of tax planning,to find out the current problems in the training center's tax-related business,and then combine the latest tax laws and regulations in China.Changes in tax incentives and the design of reasonable plans for the main types of training centers.In the planning of value-added tax,it is mainly planned for output tax,input tax,and tax payment period;in the planning of corporate income tax,it mainly plans for the income.At the same time,the paper also summarizes the risks and problems that enterprises face when they engage in tax planning,and gives specific solutions to these risks.Finally,after the planned implementation,the corporate tax cost will be reduced,and the overall corporate profit after tax will increase. |
