Research On Tax Planning Of Internet Financial Enterprises

The rise and development of Internet finance industry has promoted the rapid development of China's Internet financial market,given full play to the role of inclusive finance in promoting economic development,injected new momentum into the economic development of our country.In recent years,with the government regulatory departments of the Internet financial industry regulatory policies have been introduced,the whole industry has gradually transited from a stage of rapid development to a stage of standardized development.Legal compliance will be the foundation for the future development of Internet finance industry,Internet financial platforms need to standardize their own operation and management to improve the core competitiveness of sustainable development.Tax payment is an important part of enterprise management.Among them,tax planning is an important means for enterprises to realize value added.In the early stages of development,Internet financial enterprises usually need to invest high costs in product research and development and marketing,and their capital flow is under great pressure.Heavy tax expenditures will easily lead to enterprises evading the obligation to pay taxes and increase the business risks of enterprises.Through effective tax planning,Internet financial enterprises can reduce the financial pressure of enterprises,expand their business scale better,reduce the business risks of enterprises,and finally realize the increase of enterprise value.At the same time,the innovation of Internet finance and the diversity of tax payment methods also provide more flexible tax planning space for enterprises.Therefore,it is of theoretical and practical significance to study the tax planning of Internet financial enterprises.This paper takes the tax planning methods of China's Internet financial enterprises as the research object,and generally adopts theoretical analysis and case analysis methods to carry out research.The main content of the full text is divided into four parts.First of all,it sorts out the relevant research documents on Internet finance and tax planning at home and abroad,defines the connotation of Internet finance and tax planning,and introduces the main formats of Internet finance and the main technologies and methods of tax planning.Secondly,it expounds the current policy environment in which Internet financial enterprises are located,sorts out and sums up the tax policies of Internet financial industry and the relevant regulations of applicable value-added tax and enterprise income tax,furthermore,it further analyzes the tax characteristics of Internet financial enterprises and the feasibility and necessity of tax planning for Internet financial enterprises.Then,it focuses on analyzing the profit models of P2P,third-party payment and crowdfunding,summarizes the effective nodes of tax planning for all kinds of enterprises,and then puts forward specific paths and methods of tax planning for value-added tax and enterprise income tax for each profit model.Through specific case analysis,it proves the applicability and feasibility of the tax planning scheme.Finally,this paper designs a specific risk control scheme for Internet financial enterprises to carry out self-management of tax planning risks,in order to ensure the smooth development of tax planning for internet financial enterprises.At the same time,it puts forward practical suggestions for the government to formulate and perfect special tax laws and preferential policies for the internet finance industry.Starting from the micro-operation of Internet financial enterprises,this paper studies the application of entity tax law and tax planning of enterprises,enriching the research on Internet financial tax in the micro-field in the existing literature.This paper analyzes in detail the profit model of typical Internet financial enterprises,and puts forward specific methods of tax planning,which provides guidance for relevant enterprises to carry out tax planning.At the same time,this paper puts forward the safeguard measures for tax planning of Internet financial enterprises and the government's policy suggestions for improving tax laws and regulations.The research in this paper can play a useful reference role for enterprises to save tax burden and standardize their operations,and bring enlightenment for the continuous improvement of tax policies in the Internet financial industry in the future.