Research On Value-added And Enterprises Income Tax Planning Of A Company

With the speeding up of global economic integration and the continuous development of market economy in our country,the domestic enterprises are faced with the increasingly fierce competition.More and more enterprises to establish and gradually improve the cost constraint mechanism as the pinnacle of enterprise management.Tax cost as an important part of enterprise cost,it is particularly important to carry on the reasonable planning.Tax is the taxpayer in the scope permitted by the law,in the actual tax obligations before,through to the enterprise investment,financing,management,finance and other activities of arrangement and planning in advance,so as to reduce taxes paid or deferred tax pay the purpose of a series of planning activities.Through strengthening the legal consciousness,improve the ability of enterprise operation and management,effective tax planning,at the same time,analyzes the existing problems in the process of tax planning is of profound the critical and realistic significance.Taxpayer in our country,the enterprise mainly involves tax types include value added tax,consumption tax and enterprise income tax,individual income tax,the value-added tax and enterprise income tax is the duty,accounts for the proportion of the total cost of the tax is bigger,which makes design become the most enterprise value-added tax and enterprise income tax when considering the main tax.At the same time,the characteristics of the value-added tax and enterprise income tax also helped it become the core of tax planning.Wide range of value-added tax,links;The enterprise income tax is broad,covering the whole process of enterprise production and operation;National regulations on value-added tax and enterprise income tax at the same time there are many preferential policies to provide tax planning with much space.This article,from the perspective of the tax planning concepts,principles,goals,and to choose the case of A company is introduced,according to the company’s operating and financial conditions and fords the tax situation analysis,find out enterprise in terms of value-added tax and enterprise income tax planning of the deficiencies and difficulties.Issues for enterprises to help the company,according to the current national value-added tax and enterprise income tax related policies and regulations,combined with the specific situation of the company,found that company A value-added tax and enterprise income tax planning space and design of specific tax point,on the basis of the different tax design A set of feasible tax planning scheme,reduce the corporate tax cost.Finally,the implementation of the tax planning scheme and the expected effect of tax evaluation,through the form clear through the implementation of the tax planning scheme implementation of tax effect,at the same time remind enterprises pay attention to set up the tax in the process of tax planning risk awareness,combine tax planning and risk control,while avoid fords the tax risk,maximize reduce enterprise’s tax burden,so as to realize the enterprise value maximization,the enhancement enterprise competitiveness,promote the healthy and stable development.