A Research On Tax Planning For HB Telecom

In recent years,due to a series of policy impacts such as speed reduction,traffic unclearing,cancellation of roaming,and the emergence of Internet products such as WeChat,the competition in the communications industry has become increasingly fierce.The three major operators have fought price wars,how to open source and reduce revenue,and enhance corporate value.It is a problem that telecom companies must face and explore.As a state-owned enterprise,telecom companies have long been neglected to reduce tax burden and enhance corporate interests.Tax planning has been included in China Telecom Group's Strategic Transformation 3.0 program.HB Telecom also attaches great importance to strengthening strategic penetration and continuously increasing tax planning efforts.Through reading and combing the domestic and foreign literatures,this paper analyzes the taxation situation of HB Telecom companies by studying and applying the professional theory of tax planning,and focuses on the main contents of the tax planning of the two major taxes of value-added tax and corporate income tax of HB Telecom companies.And specific methods,targeted to propose practical planning,specific to the actual production and operation projects,analysis and planning of expected results,in order to minimize the company's tax burden and maximize the economic benefits of enterprises.Finally,it puts forward some issues and related suggestions on the tax planning of HB Telecom,aiming at preventing tax risks and improving the level of tax management.Based on the actual work,this paper is a summary of the tax planning work,which has certain guiding significance for the tax planning work that HB Telecom is carrying out or is about to carry out,and also provides reference for the tax planning of enterprises in the communication industry.